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B. & O. RD. CO. v. BOARD

No. 31897.

152 Ohio St. 521 (1950)

THE BALTIMORE & OHIO RD. CO., APPELLEE, v. BOARD OF REVISION OF FAYETTE COUNTY, APPELLEE; SCIOTO-SANDUSKY CONSERVANCY DISTRICT, APPELLANT.

Supreme Court of Ohio.

Decided February 8, 1950.

Attorney(s) appearing for the Case

Mr. E. W. Dillon and Mr. Allen I. Pretzman, for appellant.

Mr. John C. Avery, Mr. William A. Eggers, Mr. Wm. L. Howland and Mr. Chas. G. Siegman, for appellee, The Baltimore & Ohio Railroad Company.

TURNER, J.

Under our supervisory jurisdiction it is our duty to determine whether the decision of the Board of Tax Appeals appealed from is reasonable and lawful or unreasonable or unlawful.

As we are of the opinion that the decision in this case is controlled by the Conservancy Act of Ohio and that the certificate of the Tax Commissioner of Ohio fixing the value of the general personal and real property of a...

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