Later courts went against this
Overruled in part by Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17 (1965)
153 Ohio St. 97, 103 (1950), overruled in part on other grounds, Denison Univ. v. Bd. of Tax Appeals, 2 Ohio St.2d 17
The opinion
Zimmerman, J.,
dissenting. Although I concur in paragraph one of the syllabus and agree with certain of the observations and comments embodied in the majority opinion, I dissent from the judgment, particularly from that part thereof which holds that the Municipal Stadium of the City of Cleveland is properly taxable. Such dissent is based largely,on the reasoning contained in my dissenting opinion in
Zangerle, Aud.,
v.
City of Cleveland, Division of Municipal Transportation,
145 Ohio St., 347, at 361 , 61 N. E. (2d), 720 at 726.
. The Municipal Stadium is
publicly owned property, publicly used,
and the fact that revenue is derived from its use at different times does not alter that fact.