In Re Exemption From Taxation: Chase v. Board of Tax Appeals

This is an appeal on questions of law from a decision of the Board of Tax Appeals sustaining the exemption of the various properties of the Cleveland Metropolitan Housing Authority from real estate taxation.

The relevant facts involved herein are as follows: The Cleveland Metropolitan Housing Authority, a nonprofit organization, came into existence pursuant to the Housing Act of 1933. See, Section 3735.01 et seq., Revised Code. It thereafter acquired various parcels of land in the city of Cleveland upon which it constructed low-rent housing units. Each of these projects was built and paid for,…