City of Cleveland v. Board of Tax Appeals

Apparently the decision and opinion of the majority recognize that, if the words “public property used for a public purpose,” as found in Section 5351, General Code, were given their ordinary meaning, the tax exemptions sought in this case should be granted. There can be no other explanation of the requirement, found in four of the six paragraphs of the syllabus and emphasized throughout the opinion, that the property involved must be used “exclusively” for public purposes in order to be exempted from taxation. The word “exclusively” does not appear in Section 5351, one of the statutes under…