American Committee of Rabbinical College of Telshe, Inc. v. Board of Tax Appeals

The application for exemption from taxation of the property in question was based on the provisions of Section 5349, General Code, exempting certain public colleges, academies and lands connected with public institutions of learning. Property to be exempt from taxation as a public college or academy or as land connected with a public institution of learning must be, at the time exemption is sought, owned and operated for such purpose, without any view to profit, by the state or a political subdivision thereof, or, if privately owned, must be used exclusively for the benefit of the public as a…