Cleveland Osteopathic Hospital v. Zangerle

On the present appeal, it becomes the duty of this court to decide the ultimate question whether under the evidence adduced in this particular case, the decision of the board is unreasonable or unlawful.

In the hearing before the board and on the presentation of this appeal, the hospital relies wholly on that part of Section 5353, General Code, which reads:

“Eeal and tangible personal property belonging to institutions used exclusively for charitable purposes, shall be exempt from taxation. ’ ’

Ba,sed on the theory that all property should bear its proportionate share of the costs of government…