Dayton Metropolitan Housing Authority v. Evatt

Section 2, Article XII of the Constitution of Ohio provides:

* * general laws may be passed to exempt [from taxation] * * * public property used exclusively for any public purpose * *

Section 5351, General Code, reads:

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

Section 1078-36, General Code, a part of the State Housing Law, declares:

“All property, both real and personal, acquired, owned, leased, rented or operated by the housing authority shall be deemed public property for…