White Cross Hospital Ass'n v. Board of Tax Appeals

The facts in the case before us are substantially the same as they were when this court decided *200White Cross Hospital Assn v. Warren, Aud. (1966), 6 Ohio St. 2d 29. In a per curiam decision, the court held that:

“The subject building is being’ used commercially. Cincinnati College v. State, 19 Ohio 110. The decision of the Board of Tax Appeals is affirmed on authority of Jeivish Hospital Assn. of Cincinnati v. Board of Tax Appeals, 5 Ohio St. 2d 179.”

The appellant contends that a material change in the law has occurred since that decision which now mandates the opposite result. Its contention…