Bowers v. Akron City Hospital

This is another in a continuing flow of cases regarding real estate tax exemption. Our Constitution, Section 2, Article XII, specifically permits the adoption of general laws exempting institutions used exclusively for charitable purposes from taxation. The General Assembly has enacted Section 5709.12, Revised Code, allowing exemption of property “belonging to institutions that is used exclusively for charitable purposes.” The fundamental ground for tax exemption is present benefit to the *95general public sufficient to outweigh the loss of tax revenue. Philada Home Fund v. Board of Tax Appeals,…