Division of Conservation & Natural Resources v. Board of Tax Appeals

The sole question before this court is whether the thirty-five-hundredths of an acre is exempt from taxation under Section 5351, General Code.

Section 2, Article XII of the Constitution of Ohio, provides in part as follows:

“Land and improvements thereon shall be taxed by uniform rule according to value. * * * and 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 * * * public property used exclusively for any public purpose * * *.”

Section…