Legal Opinion
Board of Education of the South-Western City Schools v. Kinney
Ohio Supreme Court
Decided July 2, 1986No. 85-1585PublishedCited by 31 opinions
1Opinion of the CourtDouglas, J.
The school board’s first argument is that the golf course’s tax-exempt status somehow violates the equal protection guarantees of the Ohio and United States Constitutions. The city of Columbus, on the other hand, contends that this issue is not properly before the court since it was neither raised, nor considered, in the proceedings below.
As a general rule, this court will not consider matters which were not presented to the Board of Tax Appeals. Neil House Hotel Co. v. Bd. of Revision (1946), 147 Ohio St. 231 [34 O.O. 127], paragraph one of the syllabus. It has been stated that there should…
2Cases cited5 opinions
- Neil House Hotel Co. v. Board of RevisionOhio Supreme Court · 1946
- Operation Evangelize-Youth Mission, Inc. v. KinneyOhio Supreme Court · 1982
- Petrocon, Inc. v. KosydarOhio Supreme Court · 1974
- Sun Finance & Loan Co. v. KosydarOhio Supreme Court · 1976
- McCreary v. BowersOhio Court of Appeals · 1958
3Cited by31 opinions
- Wymsylo v. Bartec, Inc.Ohio Supreme Court · 2012
- MCI Telecommunications Corp. v. LimbachOhio Supreme Court · 1994
- Avon Lake City School District v. LimbachOhio Supreme Court · 1988
- Kalniz v. Ohio State Dental BoardDistrict Court, S.D. Ohio · 2010
- Faith Fellowship Ministries, Inc. v. LimbachOhio Supreme Court · 1987
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