Opinion

Orthodox Hebrew Board of Education v. Tax Commissioner

155 Ohio St. 380
155 Ohio St. (N.S.) 380
44 Ohio Op. 351
98 N.E.2d 834
1951 Ohio LEXIS 582

Court: Ohio Supreme Court
Filed: May 9, 1951
Status: Published
Author: Taft
On the bench: Weygandt, Zimmerman, Middleton, Matthias, Stewart, Taft, Hart
Cited by: 12 cases

The opinion

Taft, J.,

dissenting. On the facts, I am of the opinion that the decision of this court in Board of Education of City of Cincinnati v. Board of Tax Ap peals, 149 Ohio St, 564, 80 N. E. (2d), 156, requires a holding that appellant is entitled to the tax exemption claimed.

Carried to its logical conclusion, the decision of the Board of Tax Appeals would deny exemption to any property otherwise entitled thereto if the use which would ordinarily justify exemption had been temporarily suspended before the tax-lien date for necessary repairs, and work on such repairs had not been commenced on or before that date.

Stewart and Hart, JJ., concur in the foregoing dissenting opinion.

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