Opinion
No. 32096
Decided May 9, 1951.
Taxation — Exemptions — Section 5349, General Code — Property held for religious and secular school purposes — Not so used on tax-lien day — Exemption denied.
APPEAL from the Board of Tax Appeals.
Appellant, The Orthodox Hebrew Board of Education, a corporation organized "to manage and conduct all Orthodox Hebrew education in Cincinnati" and its environs, filed an application for exemption from taxation for the year 1949 of certain real property, by virtue of Section 5349, General Code, on the ground that the property was used for religious and secular public school purposes. The county auditor made a finding recommending that "exemption be granted."
The property in question, formerly occupied as a private residence, was acquired by appellant on April 8, 1949, three days before tax-lien day which was April 11. Before the property was acquired by appellant, arrangements were being made by it for extensive remodeling work which was necessary for compliance with the municipal building code. Appellant could not get in to do this remodeling work until after it acquired the ownership of the building on April 8. The record contains no evidence that repair work was commenced on or before April 11. Appellant's witness testified that the first public religious service was held on September 4, 1949, and that the school was started on September 6, 1949.
The Board of Tax Appeals found that the evidence offered by appellant "definitely and clearly establishes beyond the question of any doubt that this real estate and the buildings thereon on tax-lien date were then not being used for a tax exempt purpose" and were not used for religious or secular public school purposes until five months after their acquisition by appellant. The application for exemption was denied.
The cause is in this court on appeal from that decision of the Board of Tax Appeals.
Mr. Fred S. Mott, for appellant.
Mr. C. William O'Neill, attorney general, and Mr. Robert E. Leach, for Board of Tax Appeals.
Mr. C. Watson Hover, prosecuting attorney, and Mr. Francis X. Schwegmann, for appellees, county auditor and prosecuting attorney.
It seems clear to this court that there was evidence before the Board of Tax Appeals to support its finding and decision. That decision is not unlawful or unreasonable and is, therefore, affirmed.
Decision affirmed.
WEYGANDT, C.J., ZIMMERMAN, MIDDLETON and MATTHIAS, JJ., concur.
STEWART, TAFT and HART, JJ., dissent.
On the facts, I am of the opinion that the decision of this court in Board of Education of City of Cincinnati v. Board of Tax Appeals, 149 Ohio St. 564, 80 N.E.2d 156, requires a holding that appellant is entitled to the tax exemption claimed.
Carried to its logical conclusion, the decision of the Board of Tax Appeals would deny exemption to any property otherwise entitled thereto if the use which would ordinarily justify exemption had been temporarily suspended before the tax-lien date for necessary repairs, and work on such repairs had not been commenced on or before that date.
STEWART and HART, JJ., concur in the foregoing dissenting opinion.