R. & S. CO. v. BOARD.

No. 34163.

163 Ohio St. 363 (1955)

THE ROLLMAN & SONS CO., APPELLANT, v. BOARD OF REVISION OF HAMILTON COUNTY, APPELLEE, ET AL.

Supreme Court of Ohio.

Decided May 25, 1955.


Attorney(s) appearing for the Case

Mr. Charles S. Dargusch, Sr., and Mr. David C. Stradley, for appellant.

Mr. C. Watson Hover, prosecuting attorney, Mr. William J. Schmid and Mr. Raymond C. Wetherell, for appellee.

Mr. C. William O'Neill, attorney general, and Mr. Jack H. Bertsch, for the Board of Tax Appeals.


MATTHIAS, J.

Although the appellant assigns nine different errors, such errors raise only two actual questions. First, was functional depreciation properly considered in the valuation of appellant's property?, and, second, was the equalization program of the Board of Tax Appeals a valid exercise of its power under the applicable statutes?

The appellant contends that the original valuation placed upon its property by the county auditor was excessive, basing...

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