Legal Opinion
Hospital Service Ass'n v. Evatt
Ohio Supreme Court
Decided November 22, 1944No. 29976PublishedCited by 7 opinions
1Opinion of the CourtTurner, J.
Whether • the decision of the Board of Tax Appeals is unreasonable or unlawful, as claimed by appellant, depends upon a proper understanding of Section 2, Article XII of the Ohio Constitution and Sections 669-13 and 5353 of the General Code of Ohio.
This court is firmly committed to the following propositions:
A. The land and improvements thereon of an institution may be exempted from taxation only if they are being used exclusively for a charitable purpose. Ursulina Academy of Cleveland v. Board of Tax Appeals, 141 Ohio St., 563, 49 N. E. (2d), 674; Incorporated Trustees of Gospel Worker…
2Cases cited10 opinions
- State Ex Rel. Struble v. DavisOhio Supreme Court · 1937
- Incorporated Trustees of the Gospel Worker Society v. EvattOhio Supreme Court · 1942
- Wehrle Foundation v. EvattOhio Supreme Court · 1943
- Cullitan v. Cunningham SanitariumOhio Supreme Court · 1938
- In Re Complaint of TaxpayersOhio Supreme Court · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Bond Hill-Roselawn Hebrew SchoolOhio Supreme Court · 1949
- Herrick v. LindleyOhio Supreme Court · 1979
- Blue Cross & Blue Shield of Kansas City, Inc. v. NixonMissouri Court of Appeals · 2000
- Frisco Employes' Hospital Ass'n v. State Tax CommissionSupreme Court of Missouri · 1964
- City of Cleveland v. Board of Tax AppealsOhio Supreme Court · 1950
2 more not listed; retrieve them via the Exa API.