Case Name: The American Humanist Association, Inc., Appellant, v. Board of Tax Appeals et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1963-05-22
Citations: 174 Ohio St. 545
Docket Number: No. 37667
Parties: The American Humanist Association, Inc., Appellant, v. Board of Tax Appeals et al., Appellees.
Judges: Taft, C. J., Matthias, O’Neill, Griffith and Gibson, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 174
Pages: 545–547

Head Matter:
The American Humanist Association, Inc., Appellant, v. Board of Tax Appeals et al., Appellees.
(No. 37667
Decided May 22, 1963.)
Messrs. Wright, Harlor, Morris, Arnold & Glander and Mr. Charles B. English, for appellant.
Mr. Mark McElroy and Mr. William B. Saoibe, attorneys general, Mr. John J. Lokos and Mr. Daronne R. Tate, for appellees.

Opinion:
Per Curiam.
This court is of the opinion that the subject property is being used by appellant, a charitable institution, "exclusively for charitable purposes" and by virtue of Section 2 of Article XII of the Constitution and Section 5709.12, Revised Code, is exempt from taxation.
The decision of the Board of Tax Appeals is reversed on authority of American Issue Publishing Co. v. Evatt, Tax Commr., 137 Ohio St., 264, and Hubbard Press v. Glander, Tax Commr., 156 Ohio St., 170.
Decision reversed.
Taft, C. J., Matthias, O'Neill, Griffith and Gibson, JJ., concur.
Zimmerman and Herbert, JJ., dissent.