East Cleveland Post No. 1500 v. Board of Tax Appeals

By the Court.

All parties agree that the land and building involved are owned by a corporation not for profit.

Section 2, Article XII of the Constitution, provides that “lands and improvements thereon shall be taxed by uniform rule” and that “general laws may be passed to exempt * * * institutions used exclusively for charitable purposes * * *.”

Section 5353, General Code, enacted pursuant to that authorization, provides that “property belonging to institutions used exclusively for charitable purposes, shall be exempt from-taxation.”

This court is not unmindful of the high purposes of the…