Case Name: In re Application for Exemption from Taxation
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1956-04-25
Citations: 165 Ohio St. 180
Docket Number: No. 34571
Parties: In re Application for Exemption from Taxation.
Judges: Matthias, Hart, Stewart and Taft, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 165
Pages: 180–182

Head Matter:
In re Application for Exemption from Taxation.
(No. 34571
Decided April 25, 1956.)
Mr. Robert F. Allen, for appellee Magnetic Springs Foundation.
Mr. Lloyd G. Kerns, prosecuting attorney, for appellant Frank White, Auditor of Union County.

Opinion:
Per Curiam.
A comparison of the facts in the instant case with those in the case of Good Samaritan Hospital Assn. v. Glander, Tax Commr., supra., fails, in our opinion to disclose any dissimilarity between the two cases.
We find, therefore, largely in the words of our opinion in that case, that, "as the record discloses that since on and before tax-lien day" 1955 "the property in question, acquired by [appellee] for use for a charitable purpose, was undergoing repairs and remodeling to condition it for the charitable use for which it was acquired, and there being nothing in the record to show that during such time it had been used for a noncharitable purpose," the Board of Tax Appeals was not in error in allowing the exemption. Its decision is neither unlawful nor unreasonable.
Decision affirmed.
Matthias, Hart, Stewart and Taft, JJ., concur.