Federal Public Housing Authority v. Guckenberger

One of the appellant’s contentions is that its property is exempt from taxation under favor of Section 5351, General Code, which provides in part that “public property used for a public-purpose shall be exempt from taxation.” This legislative enactment is based upon Section- 2 of Article XII of the Constitution of Ohio which authorizes the passage of general laws to exempt from taxation “public property used exclusively for any public purpose.” (Italics supplied.) This court frequently has held, as it did in the second paragraph of the syllabus in the case of Pfeiffer et al., Trustees, v.…