Cleveland State University v. Perk

The first question presented by this appeal is whether Cleveland State had “standing” to make application to the Board of Tax Appeals seeking exemption from real property taxation for the buildings in question. If it did not, it would not have been a proper “party” in the proceedings before the board, and it would not be a proper party-appellant in this court.

Reliance for the position that Cleveland State was not *4a proper party is had by appellee, as it apparently also was by the board, upon that portion of R. C. 5713.08, reading:

“Taxes and penalties, which had accrued after the property was…