Pfeiffer v. Jenkins

The appellants’ claim for the exemption of their newly purchased realty is based upon the provision of Section 5351, General Code, that “public property used for a public purpose shall be exempt from taxation.”-

The first complaint of the appellants is procedural. They insist that the Board of Tax Appeals was in error in limiting its consideration and decision to the year 1941. That this was not erroneous is shown by the following decisive provision of cognate Section 5616, General Code:

“Any person, board or officer authorized by this act to file complaints with the county board of revision…