University Circle Development Foundation v. Perk

This appeal comes to this court on questions of law from the decision of the Board of Tax Appeals of Ohio denying appellants’ application for an exemption from real estate taxes for the year 1962. Appellants herein are Univer*354sity Circle Development Foundation, University Hospitals of Cleveland, Case Institute of Technology, Western Reserve University, and Benjamin Rose Institute, all of which made applications to exempt twenty-two parcels of land from real estate taxes which parcels of land are used exclusively as parking areas for the above institutions.

The University Circle area is located…