Carney v. Cleveland City School District Public Library

The principal question raised by this appeal is whether real property acquired by a public library for library use is exempt from taxation under the provisions of Section 5709.08, Revised Code, as public property used exclusively for public purposes, even though such use has not actually begun.

Thus we are presented directly with the question of whether an intent to use property for one of the statutory exempt uses is sufficient to entitle such property to be exempt from taxation or whether it is necessary that such use be actual and physical before an exemption can be granted. In other words,…