Ursuline Academy v. Board of Tax Appeals

The Attorney General challenges the jurisdiction of the Board of Tax Appeals to consider this application for exemption of property for the reason that the taxes, assessments, penalties and interest levied and assessed against the property sought to be exempted have not been paid in full to the date upon which the application for exemption was filed.

The exemption is claimed by appellant under Section 5349, General Code. All exemptions under Section 5349, General Code, and other sections of the General Code, are required to be made in accordance with Section 5570-1, General Code. Section…