Davis v. Cincinnati Camp Meeting Ass'n
Davis v. Cincinnati Camp Meeting Ass'n
Opinion of the Court
We see no error in the judgment of the circuit court. By the sixth clause of section.2732, Revised Statutes, “All buildings belonging to institutions of purely public charity, together with the lands actually occupied by such institutions, not leased or otherwise used with a view to profit, ” are exempt from taxation. This exemption is authorized by the constitution of the state. The court found
The auditor relies principally, on two cases heretofore decided by this court. In the case of Cincinnati College v. The State, 19 Ohio, 110, after a fire, the buildings of the college were restored, and were constructed with special reference to a renting of a part of them for secular purposes, such as stores for the carrying on of ordinary business, and. were so rented for profit only, not to uses that would be ancillary to the necessary uses and purposes of the college, such as dormitories and the like. Such parts of the buildings so constructed and rented, were held subject to taxation; and the same distinction exists in the case of Library Association v. Pelton, 36 Ohio St., 253.
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.