Case Name: In re Application for Exemption from Taxation and Application for Remission of Taxes and Penalties by Village of Waite Hill: Village of Waite Hill, Appellant, v. Board of Tax Appeals, Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1961-12-06
Citations: 172 Ohio St. 473
Docket Number: No. 36902
Parties: In re Application for Exemption from Taxation and Application for Remission of Taxes and Penalties by Village of Waite Hill: Village of Waite Hill, Appellant, v. Board of Tax Appeals, Appellee.
Judges: Zimmerman, acting C. J., Younger, Taet, Matthias, Bell, Herbert and O’Neill, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 172
Pages: 473–474

Head Matter:
In re Application for Exemption from Taxation and Application for Remission of Taxes and Penalties by Village of Waite Hill: Village of Waite Hill, Appellant, v. Board of Tax Appeals, Appellee.
(No. 36902
Decided December 6, 1961.)
Mr. Wayne E. Davis, for appellant.
Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellee.

Opinion:
Per Curiam.
The question presented is whether the Board of Tax Appeals has jurisdiction over such applications filed by the village after it has divested itself of legal title to the property.
This question must be answered in the negative. There is nothing in the record to indicate that, after selling the property, the village had any interest therein or was obligated to pay taxes thereon. It may not, therefore, apply for exemption from taxation or remission of taxes.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
Zimmerman, acting C. J., Younger, Taet, Matthias, Bell, Herbert and O'Neill, JJ., concur.
Zimmerman, J., sitting in the place and stead of Weygandt, C. J.
Younger, J., of the Third Appellate District, sitting by designation in the place and stead of Zimmerman, J.