Case Name: Atwell et al., Council of Village of Willoughby Hills, Appellants, v. Board of Park Commrs. of Cleveland Metropolitan Park District et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1965-06-16
Citations: 2 Ohio St. 2d 257
Docket Number: No. 39116
Parties: Atwell et al., Council of Village of Willoughby Hills, Appellants, v. Board of Park Commrs. of Cleveland Metropolitan Park District et al., Appellees.
Judges: Taet, C. J., Matthias, O’Neill and Yah Nostran, JJ., concur.
Reporter: Ohio State Reports, Second Series
Volume: 2
Pages: 257–258

Head Matter:
Atwell et al., Council of Village of Willoughby Hills, Appellants, v. Board of Park Commrs. of Cleveland Metropolitan Park District et al., Appellees.
(No. 39116
Decided June 16, 1965.)
Mr. Paul E. Torbet, for appellants.
Mr. Walter C. Kelley, Jr., for appellee Board of Park Commissioners.
Mr. Fred V. Shok, prosecuting attorney, for appellee county auditor.

Opinion:
Per Curiam.
Section 2 of Article XII of the Ohio Constitution provides that the General Assembly shall have "the general power to determine the exemptions" from "taxation." Section 5709.10, Revised Code, provides that "property belonging to park districts, created pursuant to Section 1545.01, Revised Code, shall be exempt from taxation." The decision of the Board of Tax Appeals is affirmed on authority of Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17.
Decision affirmed.
Taet, C. J., Matthias, O'Neill and Yah Nostran, JJ., concur.