City of Cleveland v. Cuyahoga County Board of Revision

The Supreme,Court of Ohio, in the case of City of Cleveland v. Board of Tax Appeals, 153 Ohio St., 97, 93 N. E. (2d), 480, 16 A. L. R. (2d), 1354, ruled that the Cleveland Municipal Stadium and contiguous vacant land devoted to automobile parking was used to carry on a private or proprietary function in competition with others engaged privately in similar enterprises and, consequently, was not exempt from taxation.

In the case before us, we are concerned with the value for purposes of taxation of the land upon which the stadium rests and four adjoining parking lots for the years 1948,1949, and…