New Orphans' Asylum of Colored Children v. Board of Tax Appeals

Two questions are presented in this case for our decision: (1) Is the property in question exempt from taxation by virtue of the provisions of Section 5353-1, General Code, and, if it is, are such provisions constitutional? (2) Does the Board of Tax Appeals have jurisdiction to hear an application for exemption based upon immunity from taxation granted by a special act of the General Assembly (43 Ohio Laws, 101) ?

We will consider these questions in the order as stated above.

Section 5353-1, General Code, provides:

“Property, real, personal, and mixed, the net income of which is used solely for…