Village of Willoughby Hills v. Board of Park Com'rs of Cleveland Metropolitan Park Dist.

• Decision Date: 30 June 1965
• Docket Number: No. 39120,39120
• Parties: , 32 O.O.2d 27 VILLAGE OF WILLOUGHBY HILLS, Appellant, v. BOARD OF PARK COMMRS. OF CLEVELAND METROPOLITAN PARK DISTRICT, Appellee.
• Court: Ohio Supreme Court

Page 49

3 Ohio St.2d 49

209 N.E.2d 162, 32 O.O.2d 27

VILLAGE OF WILLOUGHBY HILLS, Appellant, v. BOARD OF PARK COMMRS. OF CLEVELAND METROPOLITAN PARK DISTRICT, Appellee.

No. 39120.

Supreme Court of Ohio.

June 30, 1965.

Syllabus by the Court

There being no statutory authority, a municipality may not require, by ordinance, that a park district, organized and existing under Section 1545.01 et seq., Revised Code, and being a political subdivision of the state of Ohio, collect and remit to the municipality an excise tax upon fees collected by the park district.

Defendant, appellee, the Board of Park Commissioners of the Cleveland Metropolitan Park District, owned and maintained, among other park lands, Manakiki golf course which is located within the village of Willoughby Hills and is operated and maintained by the park board and its employees.

Prior to January 1, 1961, the park board had leased said course to an individual but commencing January 1, 1961, it has operated and continues to operate same as a public course, open to members of the public to play golf on such course for the privilege of which players pay greens fees.

In effect on January 1, 1961, was an ordinance enacted by the village council which levied a three per cent tax on greens fees paid to golf courses either under club or other private ownership or public ownership. The ordinance provided further for the collection and remittance by 'every person receiving any payment on which a tax is levied under this ordinance.'

The park board refused to collect or remit the admission tax levied against the golfers. Suit was filed by the village of Willoughby Hills to determine the amount of unpaid taxes and penalties, resulting in a judgment in Common Pleas Court in its favor. On appeal, the Court of Appeals reversed the judgment and entered final judgment for the defendant.

Plaintiff's motion to certify the record was allowed and the cause is now before this court for determination on the merits.

Paul H. Torbet, Cleveland, for appellant.

Walter C. Kelley, Jr., Cleveland, for appellee.

VAN NOSTRAN, Judge.

Section 1545.01 et seq. of the Revised Code, provides for the organization and existence of park districts, and Section 1545.11 authorizes a board of park commissioners to acquire lands 'either within or without the park district for conversion into forest reserves and for the conservation of the natural resources of the state.' In McNab v. Board of Park Com'rs of Cleveland Metropolitan Park Dist., 108 Ohio St. 497, at page 499, 141 N.E. 332, this court stated the following:

"The weight of the testimony as adduced by expert witnesses as to what is meant by the phrase 'conservation of natural resources' shows that it is not limited to such subjects as land, water, forests, and minerals * * * but it includes the acquiring of lands for park areas and the development thereof, the use of which will contribute and be appropriate for the health and general welfare of the community * * *."

In the case of State ex rel. Bryant, v. Akron Metropolitan Park Dist. for Summit County, 120 Ohio St. 464, 471, 166 N.E. 407, 409, the court said:

'There can be no question of the power of the General Assembly to...