Opinion
No. 36902
Decided December 6, 1961.
Taxation — Application for exemption from and remission of taxes — Jurisdiction of Board of Tax Appeals — Who may file application.
APPEAL from the Board of Tax Appeals.
On August 1, 1960, the village of Waite Hill filed with the Board of Tax Appeals an application for exemption from taxation of a parcel of land, consisting of 54.191 acres and improved with two dwelling houses, and also an application for the remission of taxes and penalties due thereon for the tax years 1951 through 1959.
It appears from the record that the village acquired the property in question in July 1946. From the time of acquisition until November 1950, the houses were used as residences for police officers and as a police station, during all which time all taxes and assessments levied against the property were paid in full, including those for the tax year 1950. After November 1950, the buildings were vacant, but a portion of the land was used for storing police cars, trucks, road equipment, etc., belonging to the village. In October 1959, the property was sold to individuals.
The Board of Tax Appeals dismissed the applications for want of jurisdiction.
An appeal from the decision of the Board of Tax Appeals brings the cause to this court for review.
Mr. Wayne E. Davis, for appellant.
Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellee.
The question presented is whether the Board of Tax Appeals has jurisdiction over such applications filed by the village after it has divested itself of legal title to the property.
This question must be answered in the negative. There is nothing in the record to indicate that, after selling the property, the village had any interest therein or was obligated to pay taxes thereon. It may not, therefore, apply for exemption from taxation or remission of taxes.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
ZIMMERMAN, acting C.J., YOUNGER, TAFT, MATTHIAS, BELL, HERBERT and O'NEILL, JJ., concur.
ZIMMERMAN, J., sitting in the place and stead of WEYGANDT, C.J.
YOUNGER, J., of the Third Appellate District, sitting by designation in the place and stead of ZIMMERMAN, J.