New Castle v. Lawrence County

Opinion by

Mr. Justice Linn,

The City of New Castle, in Lawrence County, filed a bill against taxing authorities of the county and of Shenango Township, a township in the county, challenging their power to tax two public parks of the city, described in the record as Sylvan Heights Golf Course and as Cascade Park. To support its claim of immunity from taxation, the city relies on legislation passed pursuant to the constitutional provision, Article IX, section 1, providing, in part, “. . . the General Assembly may, by general laws, exempt from taxation public property used for public purposes, .…