City of Dayton v. Roderer

The appellants contend that the subject property is exempt under two provisions of the Revised Code: Section 5709.08 and Section 5709.121.

R. C. 5709.08, formerly Gr. C. 5351, provides in pertinent part that:

“Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation. * *

*160An exemption with regard to municipal airport property was dealt with in Toledo v. Jenkins (1944), 143 Ohio St. 141. This court held that, in order to qualify for exemption from taxation,…