Bryan Chamber of Commerce v. Board of Tax Appeals

This cause came on appeal from a decision of the Board of Tax Appeals denying the applicant’s application for tax exemption on real estate. The assistant Attorney General, representing the Board of Tax Appeals, in his brief admits that there is no dispute as to the facts in the transcript of the record taken before the Board of Tax Appeals. The Board of Tax Appeals hereinafter will be referred to as the “board.”

Around 1947 the need for greatly expanded recreation facilities was recognized by the civic leaders, religious and commercial concerns, and other interested citizens of Bryan, Ohio.…