City of Cleveland v. Board of Tax Appeals

Was the decision of the board, in denying, in part, the city’s application for exemption of these parcels and in dismissing the city’s complaint against the restoration of the parcels to the tax duplicate, unreasonable or unlawful?

As stated by the city, this case as presented to this court, primarily concerns the power of the General Assembly under Section 2 of Article XII of the Constitution to authorize the exemption from taxation of these parcels of real estate.

We should be reminded at the outset that the principle is well established that taxation is the rule and exemption is the…