Western Reserve Academy v. Board of Tax Appeals

By the Court.

Was the decision of the Board of Tax Appeals unreasonable or unlawful?

Section 2, Article XII of the Ohio Constitution, provides, in part, as follows:

“Land and improvements thereon shall be taxed by uniform rule according to value * * * and without limiting the general power, subject to the provisions of Article I of this Constitution, to determine the subjects and methods of taxation or exemptions therefrom, genera] laws may be passed to exempt * * * public school houses, * * * institutions used exclusively for charitable purposes * *

In considering the applicability of this…