Village of Whitehouse v. Tracy

Whitehouse claims exemption for the entire water-well field under R.C. 5709.08, which provides in pertinent part that “public property used exclusively for a public purpose, shall be exempt from taxation.”

*180In Carney v. Cleveland (1962), 173 Ohio St. 56, 18 O.O.2d 256, 180 N.E.2d 14, paragraph one of the syllabus, we set forth the conditions under which property may be exempted pursuant to R.C. 5709.08: “ * * * (1) the property must be public property, (2) the use thereof must be for a public purpose, and (3) the property must be used exclusively for a public purpose.” See Bd. of Park Commrs.…