City of Wellsville v. Kinney

Appellant contends the requirements of R. C. 5709.08 have not been met because the property used as the private residence for the cemetery caretaker is not being used exclusively for a public purpose.

R. C. 5709.08 provides, in pertinent part: “Real or personal property belonging to the state or United States used exclusively for a public purpose, and public property used exclusively for a public purpose, shall be exempt from taxation.***”

R. C. 5709.121 provides that public property shall be considered as used exclusively for public purposes if it is “(B) Otherwise made available under the…