Ursuline Academy v. Board of Tax Appeals

The Attorney General challenges the jurisdiction of the Board of Tax Appeals under Section 5570-1, General Code, to consider the application' for exemption for the reason that there is no certificate or affidavit executed by the county treasurer certifying that the' taxes, assessments, penalties and interest levied and assessed against the property sought to be exempted had been paid in full to the date upon which the application for exemption is filed.

The application for exemption is filed under Section 5349, General Code, and in respect of such section, Section 5570-1, General Code,…