STATE, EX REL. BOARD OF COUNTY COMMRS. v. AUSTIN

No. 32995.

158 Ohio St. 476 (1953)

THE STATE, EX REL. BOARD OF COUNTY COMMRS. OF LUCAS COUNTY, APPELLEE, v. AUSTIN, AUD., ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided January 21, 1953.


Attorney(s) appearing for the Case

Mr. Jas. Slater Gibson, for appellee.

Mr. Joel S. Rhinefort, prosecuting attorney, and Mr. Harry Friberg, for appellants.


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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