STATE, EX REL. UNIV. OF CINCINNATI, v. LIMBACH

No. 88-1015.

51 Ohio St. 3d 6 (1990)

THE STATE, FOR THE USE OF THE UNIVERSITY OF CINCINNATI, A STATE UNIVERSITY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 2, 1990.


Attorney(s) appearing for the Case

Beckman, Weil, Shephardson & Faller and Joseph H. Feldhaus, special counsel, for appellee.

Anthony J. Celebrezze, Jr., attorney general, Martha Jane Cooper and Richard C. Farrin, for appellant.

Anthony J. Celebrezze, Jr., attorney general, Edward J. Elum, Brown, Baker, Schlageter & Craig and David J. Simko, special counsel, urging affirmance for amicus curiae State Universities of Ohio.


Per Curiam.

The issue before us is whether real property which is titled in the state of Ohio and held for the benefit of the University of Cincinnati, part of which is leased to private parties, is entitled to tax exemption under R.C. 3345.17. We hold that the subject property is entitled to exemption and affirm the decision of the BTA.

R.C. 3345.17 reads in pertinent part:

"All property, personal, real or mixed of the boards of trustees *...

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