Montgomery County Park District v. Kinney
Montgomery County Park District v. Kinney
Opinion of the Court
The issue presented in this cause is whether park district property must be used exclusively for public purposes for it to be extended a property tax exemption under R. C. 5709.10.
In relevant part, R. C. 5709.10 provides:
“***[P]roperty belonging to park districts, created pursuant to section 1545.01 of the Revised Code, shall be exempt from taxation.”
The commissioner bases his appeal solely on the contention that R. C. 5709.10 implicitly includes an exclusive public use requirement. He does not dispute that the literal terms of R. C. 5709.10 merely require that a park district own the subject property.
The commissioner asserts that an exclusive public use requirement must be read into R. C. 5709.10 because, at the time of the enactment of the provision in R. C. 5709.10 (formerly G. C. 5356) exempting park district property from
We note the similarity between the relevant facts herein and those addressed by this court in Atwell v. Board of Park Commrs. (1965), 2 Ohio St. 2d 257. In Atwell, this court approved the granting of a tax exemption under R. C. 5709.10 on a mere showing of park district ownership, without considering the use made of the subject property. See, also, Muskinghum v. Walton (1970), 21 Ohio St. 2d 240, 244. The commissioner seeks to distinguish Atwell by noting that there “the issue of whether* **R. C. 5709.10 [should] be read in light of [Section 2, Article XII of] the Ohio Constitution as it existed [in 1920] when the statute was enacted was not placed before the court for consideration.”
Assuming, arguendo, that Atwell, supra, is so distinguishable, the substance of the commissioner’s argument is nevertheless without merit. The relevant provision of R. C. 5709.10, as amended in 1949,
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
The commissioner concedes that appellee is a park district within the meaning of R. C. 1545.01, and that appellee owns the-residential structures involved here.
Effective January 1,1931, Section 2, Article XII of the Ohio Constitution, was amended to read as follows:
“ * * * without limiting the general power, subject to the provisions of Article I of this Constitution, to determine the subjects and methods of taxation or exemptions therefrom, general laws may be passed to exempt burying grounds, public school houses, houses used exclusively for public worship, institutions used exclusively for charitable purposes and public property used exclusively for any public purpose***.” (Emphasis added.)
We do not determine whether the pre-1931 versions of Section 2, Article XII, ever required that an exclusive public use requirement be read into R. C. 5709.10. Moreover, assuming that before 1931 an exclusive public use requirement was implicitly included in R. C. 5709.10, we do not determine whether the 1931 amendment to Section 2, Article XII, was itself sufficient to delete it as a statutory requirement.
108 Ohio Laws 1285.
123 Ohio Laws 455.
Reference
- Full Case Name
- Montgomery County Park District v. Kinney, Commr. of Tax Equalization
- Cited By
- 1 case
- Status
- Published