Ohio Supreme Court, 1948

Mussio v. Glander

Ohio Supreme Court · Decided April 21, 1948 · Weygandt, Turner, Matthias, Hart, Zimmerman, Sohngen, Stewart

79 N.E.2d 133; 149 Ohio St. 423; 149 Ohio St. (N.S.) 423; 37 Ohio Op. 110; 1948 Ohio LEXIS 474 (North Eastern Reporter, Second Series)

Cases that cite this one

8 later published cases cite this decision.

Philada Home Fund v. Board of Tax Appeals (Ohio 1966)
Trustees of the Church of God v. Board of Tax Appeals (Ohio 1953)
Western Reserve Academy v. Board of Tax Appeals (Ohio 1950)
Cleveland Bible College v. Board of Tax Appeals (Ohio 1949)
St. Paul's Evangelical Lutheran Church v. Board of Tax Appeals (Ohio Ct. App. 1955)
Goldman v. Friars Club, Inc. (Ohio 1952)
New Canaan Country School, Inc. v. Town of New Canaan (Conn. 1951)
In re Bond Hill-Roselawn Hebrew School (Ohio 1949)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

By the Court.

The decision of the Board of Tax Appeals is affirmed.

Section 2, Article XII of the Constitution, provides that “* * * general laws may be passed to exempt * * * public school houses, houses used exclusively for public worship, institutions used exclusively for charitable purposes * * *.”

Section 5349, General Code, provides that “* * * houses used exclusively for public worship * * * shall be exempt from taxation. * * * ”

Section 5353, General Code, likewise exempts “real * * * property belonging to institutions used exclusively for charitable purposes.”.

The real property sought'to be exempted in the present proceeding is not used exclusively for public worship or does not belong to an institution used exclusively for a charitable purpose. See Society of Precious Blood v. Board of Tax Appeals, ante, 62; Watterson v. Halliday, Aud., supra; Gerke, Treas., v. Purcell, supra.

Taxing authorities are not authorized to split the listing of a separate parcel of real property owned by a single charitable institution so as .to tax a portion *426 and exempt the rest of the property from taxation. Welfare Federation of Cleveland v. Glander, Tax Commr., supra.

Decision affirmed.

WEYGANDT, C. J., TURNER, MATTHIAS, HaRT, Zimmerman, Sohngen and Stewart, JJ., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.