City of Cleveland v. Perk

The city of Cleveland applied to the Board of Tax Appeals to have exempted from taxation certain designated areas in the terminal building of the Hopkins International Airport used for a lounge bar, drugstore, newsstand, barbershop, gift shop, and insurance counters, and designated areas in both the terminal and the adjacent grounds used for car rentals and a parking lot.1 The board denied exemption.

Cleveland owns the property in fee. The areas in question are occupied and operated by private entities by virtue of leases from Cleveland for periods of time ranging from three to fifteen years,…