City of Toledo v. Jenkins

In cause No. 29504 the sole question is the extent to which the real estate of Toledo Municipal Airport is exempt from taxation. Under the provisions of Section 5616, General Code, the application, having been filed in 1938, raised the question of exemption for that year only. Pfeiffer et al., Trustees, v.Jenkins et al., Board of Tax Appeals, 141 Ohio St. 66,46 N.E.2d 767.

The first inquiry naturally relates to the nature of the property and the law which governs.

Section 4 of Article XVIII of the Constitution gives municipalities power to "acquire, construct, own, lease and operate within or…