Aultman Hospital Ass'n v. Evatt

This cause comes into this court on an appeal from the Board of Tax Appeals. That board held that real estate used as a home for student nurses was not used exclusively for public charity and was not exempt from taxation.

The Aultman Hospital Association, appellant, maintains that under the undisputed facts the nurses home is exempt as a matter of law.

Section 5353, General Code, provides in part that “property belonging to institutions used exclusively for charitable purposes, shall be exempt from taxation.” '

The Aultman Hospital Association, organized in 1891, is a corporation not for profit.…