Case Name: The Good Samaritan Hospital Assn. of Sandusky, Ohio, Appellant, v. Glander, Tax Commr., et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1951-05-31
Citations: 155 Ohio St. 507
Docket Number: No. 32533
Parties: The Good Samaritan Hospital Assn. of Sandusky, Ohio, Appellant, v. Glander, Tax Commr., et al., Appellees.
Judges: Stewart, Middleton, Taft and Hart, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 155
Pages: 507–509

Head Matter:
The Good Samaritan Hospital Assn. of Sandusky, Ohio, Appellant, v. Glander, Tax Commr., et al., Appellees.
(No. 32533
Decided May 31, 1951.)
Mr. B. G. Zeiher, for appellant.
Mr. C. William O’Neill, attorney general, Mr. William E. Didelms, prosecuting attorney, and Mr. Robert E. Leach, for appellees.

Opinion:
Per Curiam.
As the record discloses that since on and before tax-lien day 1950 the property in question, acquired by appellant 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 noneharitable pur pose, the Board of Tax Appeals was in error in denying the exemption. Its decision is unlawful and unreasonable and is, therefore, reversed.
Decision reversed.
Stewart, Middleton, Taft and Hart, JJ., concur.