Board of Education v. Board of Tax Appeals

By the Court.

These two appeals are from decisions of the Board of Tax Appeals denying applications to exempt real estate from taxation.

Cause No. 31779 involves parcels of real estate held in the name of either the University of Cincinnati, the city of Cincinnati for use and benefit of the university, or in the names of trusts for the university. Except for two of them, properties are rented commercially and all rents, issues, profits and income thereof have been applied to the exclusive use, endowment and support of the university.

Tax exemption was asked under Section 4003-15, General Code…