Wilson v. Licking Aerie No. 387, F. O. E.

Citations

• 104 Ohio St. (N.S.) 137

Syllabus

<p>Taxation — Exemptions—Institutions used exclusively for charitable purposes — Section 2, Article XII, Constitution — Statutory exemptions not authorized, when — Property of benevolent organizations — Sections 5328, 5353 and 5364, General Code.</p> <p>1. By the provisions of Section 2, Article XII of the Constitution as amended in 1912, institutions used exclusively for charitable purposes may by general laws be exempt from taxation.</p> <p>2. The provision in Section 2, Article XII of the Constitution, that institutions “used exclusively for charitable purposes * * * may, by general laws, be exempted from taxation,” does not authorize the general assembly to exempt from taxation the property of benevolent organizations not used exclusively for charitable purposes.</p> <p>3. Section 5328, General Code, passed pursuant to the requirement of Section 2, Article XII of the Constitution, requires that “all real or personal property in this state * * * shall be subject to taxation, except only such property as may be expressly exempted therefrom.” The exemption must' be clearly and expressly stated in the statute and must be such only as the above section of the constitution authorizes to be exempted.</p>