STATE v. CARNEY

No. 34800.

166 Ohio St. 81 (1956)

THE STATE OF OHIO ET AL., APPELLANTS, v. CARNEY, AUD., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 26, 1956.


Attorney(s) appearing for the Case

Mr. C. William O'Neill, attorney general, and Mr. Hugh A. Sherer, for appellant state of Ohio.

Mr. Ralph S. Locher, director of law, Mr. Joseph H. Crowley and Mr. Richard O. Horn, for appellant city of Cleveland.

Mr. Frank T. Cullitan, prosecuting attorney, and Mr. George W. Leddon, for appellee John J. Carney, auditor of Cuyahoga County.


Per Curiam.

The principal question presented by this appeal is whether on an application for remission of taxes the Board of Tax Appeals, under the provisions of Sections 5703.02 and 5715.39, Revised Code, has jurisdiction to declare a tax illegal.

The board, relying on the case of Carney, Aud., v. State, 158 Ohio St. 348, 109 N.E.2d 281, determined that...

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