In Re Complaint of Taxpayers

Whether the decision of the Board of Tax Appeals is reasonable and lawful depends upon a proper interpretation of Section 5353, General Code.

Under Section 2 of Article XII of the Constitution of Ohio, general laws may be passed exempting from taxation property used exclusively for charitable purposes. Under this section of the Constitution, the Legislature enacted Section 5353, General Code, providing as follows:

“Lands, houses and other buildings belonging to a county, township, city or village, used exclusively for the accommodation or support of the poor, or leased to the state or any…