# Holy Trinity Protestant Episcopal Church v. Bowers

> Ohio Supreme Court · March 29, 1961 · 172 Ohio St. (N.S.) 103

URL: https://www.frixlaw.com/law-library/cases/8355799

## Case

- **Full name:** Holy Trinity Protestant Episcopal Church of Kenwood v. Bowers, Tax Commr. Board of Tax Appeals
- **Court:** Ohio Supreme Court
- **Decided:** March 29, 1961
- **Citations:** 172 Ohio St. (N.S.) 103
- **Precedential status:** Published
- **Opinion:** Dissent by Zimmerman
- **Judges:** Bell, Herbert, Matthias, Neill, Taft, Weygandt, Zimmerman
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8355799

## Opinion text

Zimmerman, J.,
dissenting. An intention to devote unimproved real property in the form of a vacant lot as a place for “public worship,” even though accompanied by preliminary steps in that direction, does not constitute an actual devotion of the property to such use, and in my opinion Section 5709.07, Revised Code, providing that “houses used exclusively for public worship # * # and the ground attached to such buildings * * * shall be exempt from taxation,” may not properly be invoked to absolve such property, not yet used for purposes of public worship, from taxation. It is to be remembered that statutes exempting or excepting property from taxation are to be strictly construed.
Weygandt, C. J., and Herbert, J., concur in the foregoing dissenting opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8355799. Public record. Not legal advice.