Legal Opinion

Society of the Precious Blood v. Board of Tax Appeals

Ohio Supreme Court

Decided February 4, 1948No. 31002 and 31003PublishedCited by 12 opinions

1Opinion of the Court

By the Court.

The sole question presented in cause No. 31002, as stated by counsel for appellant, is whether the real property of a nonprofit, charitable, educational and religious monastic order is subject to taxation, where such property is used as a mission school in the final phase of the training of young men to become missionaries of the' Gospel and to administer to the needs of everyone regardless of race, creed or color, and where the members of the order receive no pay or compensation for their work.

Under Section 2, Article XII of the Constitution of Ohio, “houses used exclusively…

2Cases cited3 opinions

  1. State Ex Rel. Methodist Book Concern v. GuckenbergerOhio Supreme Court · 1937
  2. American Committee of Rabbinical College of Telshe, Inc. v. Board of Tax AppealsOhio Supreme Court · 1947
  3. Bloch v. Board of Tax AppealsOhio Supreme Court · 1945

3Cited by12 opinions

  1. In Re Bond Hill-Roselawn Hebrew SchoolOhio Supreme Court · 1949
  2. National Tube Co. v. AyresOhio Supreme Court · 1949
  3. Moraine Heights Baptist Church v. KinneyOhio Supreme Court · 1984
  4. Western Reserve Academy v. Board of Tax AppealsOhio Supreme Court · 1950
  5. Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973

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