Opinion
No. 39135
Decided May 19, 1965.
Taxation — Municipally owned airport — Leased to private corporation for profit — Identity as public property lost — Not exempt from taxation.
APPEAL from the Board of Tax Appeals.
The city of Cleveland filed with the Board of Tax Appeals applications for exemption from taxation for the year 1964 of certain real property, portions of the municipally owned airport of the city, and for remission of 1963 taxes. The subject property was leased by the city for a long period of time to a private corporation for profit, engaged in the business of providing fixed base operations at airports, for the purpose of obtaining income and profit.
The Board of Tax Appeals concluded that the private use of the property by the lessee precludes the property from being used exclusively for a public purpose, and denied the applications.
An appeal from the decision of the Board of Tax Appeals brings the cause to this court for review.
Mr. Bronis J. Klementowicz, director of law, and Mr. Anthony V. Leanza, for appellant.
Mr. John T. Corrigan, prosecuting attorney, Mr. A.M. Braun, Mr. George W. Leddon and Mr. Thomes P. Cyrus, for appellee.
Because of the lease to a private corporation for profit, the subject property has lost its identity as public property used exclusively for a public purpose within the meaning of Section 5709.08 Revised Code, and is not entitled to exemption from taxation. The decision of the Board of Tax Appeals is affirmed on authority of Carney, Aud., v. City of Cleveland, 173 Ohio St. 56.
Decision affirmed.
TAFT, C.J., ZIMMERMAN, MATTHIAS, O'NEILL, HERBERT, SCHNEIDER and BROWN, JJ., concur.