ZIMMERMAN, J.
Respondents assign as their first error that the Court of Appeals overruled their demurrer to the petition. The grounds of such demurrer were, first, that relator had an adequate remedy at law and, second, that the petition fails to state a cause of action.
In support of the first branch of their demurrer, respondents rely on the provision of Section 5625-28, General Code, which recites that a taxing authority which is dissatisfied with an action...
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