THOMAS, AUD. v. BOARD OF TAX APPEALS

Taxation — Exemptions — Public institutions of learning — Include private institutions of learning, when — Buildings connected with college, including residence buildings for students — Institution operated not for profit.

Per Curiam.

The decision of the Board of Tax Appeals is affirmed on authority of Denison University v. Board of Tax Appeals, 2 Ohio St.2d 17.

Decision affirmed.

TAFT, C.J., MATTHIAS, O'NEILL, HERBERT, SCHNEIDER and BROWN, JJ., concur.