Muskingum Watershed Conservancy District v. Walton

Appellant is a political subdivision of the state by virtue of R. C. 6101.01, et seq.

The subject matter of the application for tax exemption before the Board of Tax Appeals was a tract of land of approximately 76 acres which the appellant acquired in 1953. No application for exemption of the parcel from the Carroll County tax list was filed until the instant one, which relates solely to the tax year 1968 which coincides with the calendar year.

The governing statute in this case is R. C. 5709.08, which, so far as is relevant to the issue, provides that *241“public property used exclusively for a…