Montgomery County Park District v. Kinney

The issue presented in this cause is whether park district property must be used exclusively for public purposes for it to be extended a property tax exemption under R. C. 5709.10.

In relevant part, R. C. 5709.10 provides:

“***[P]roperty belonging to park districts, created pursuant to section 1545.01 of the Revised Code, shall be exempt from taxation.”

The commissioner bases his appeal solely on the contention that R. C. 5709.10 implicitly includes an exclusive public use requirement. He does not dispute that the literal terms of R. C. 5709.10 merely require that a park district own the subject…