# City of Cleveland v. Board of Tax Appeals

> Ohio Supreme Court · March 1, 1950 · 153 Ohio St. 97

URL: https://www.frixlaw.com/law-library/cases/3781790

## Case

- **Full name:** City of Cleveland, Appellant, v. Board of Tax Appeals Et Al., Appellees
- **Court:** Ohio Supreme Court
- **Decided:** March 1, 1950
- **Citations:** 153 Ohio St. 97; 153 Ohio St. (N.S.) 97; 41 Ohio Op. 176; 91 N.E.2d 480; 16 A.L.R. 2d 1354; 1950 Ohio LEXIS 454
- **Precedential status:** Published
- **Opinion:** Dissent by Zimmerman
- **Judges:** Matthias, Weygandt, Hart, Turner, Zimmerman, Stewart, Taft
- **Cited by:** 48 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Overruled in part by Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17 (1965).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3781790

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3781790. Public record. Not legal advice.