State Teachers Retirement Bd. v. Board of Tax Appeals, 38536
| Decision Date | 25 November 1964 |
| Docket Number | No. 38536,38536 |
| Citation | 202 N.E.2d 418,177 Ohio St. 61 |
| Parties | , 29 O.O.2d 187 STATE TEACHERS RETIREMENT BOARD, Appellant, v. BOARD OF TAX APPEALS et al., Appellees. |
| Court | Ohio Supreme Court |
George, Greek, King & McMahon, David A. Johnston, Jr., and Kiehner Johnson, Columbus, for appellant.
William B. Saxbe, Atty. Gen., and Daronne R. Tate, Columbus, for appellee Board of Tax Appeals
Earl W. Allison, Pros. Atty., for appellee County Auditor.
Article VI of the Ohio Constitution confers upon the General Assembly power to provide for the organization, administration and control of a public school system (State ex rel. Core v. Green et al., Bd. of Elections of Cuyahoga County, 160 Ohio St. 175, 115 N.E.2d 157). In the exericse of this power, the General Assembly has created the State Teachers Retirement System (Chapter 3307, Revised Code), to be regulated by a State Teachers Retirement Board, which is a substantial and integral factor in securing and retaining qualified teachers, thus improving the quality of instruction in the public school system.
The subject property, used solely by the board in the management of the retirement system, is 'public property used exclusively for a public purpose' and 'exempt from taxation' within the meaning of Section 5709.08, Revised Code. See State ex rel. Williams v. Glander, Tax Commr., 148 Ohio St. 188, 74 N.E.2d 82.
The judgment of the Court of Appeals is reversed.
Judgment reversed.
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