Goldman v. Friars Club, Inc.

Tax exemption of real property is permitted but limited by the Constitution of Ohio in Section 2, Article XII thereof, the pertinent part of which is as follows:

“* * * general laws may be passed to exempt burying grounds, public school houses, houses used exclu*195sively for public worship, institutions used exclusively for charitable purposes, and public property used exclusively for any public purpose * * *.”

Pursuant to this constitutional provision, the General Assembly provided in Section 5353, General Code, for the exemption of certain property from taxation, the pertinent part of which…