STATE, EX REL. THE PARK INVESTMENT CO. v. BOARD

No. 37357.

175 Ohio St. 410 (1964)

THE STATE, EX REL. THE PARK INVESTMENT Co., v. BOARD OF TAX APPEALS ET AL.

Supreme Court of Ohio.

Decided January 22, 1964.


Attorney(s) appearing for the Case

Messrs. Rager, Forrester, Kovanda & Lord, for relator.

Mr. William B. Saxbe, attorney general, and Mr. Daronne R. Tate, for respondent Board of Tax Appeals.

Mr. John T. Corrigan, prosecuting attorney, Mr. A. M. Braun, Mr. George W. Leddon and Mr. John L. Dowling, for respondent Ralph J. Perk, Auditor of Cuyahoga County.


MATTHIAS, J.

Two basic questions are raised in this case. First, is the market value of real property the basis upon which true value is determined for the purpose of tax assessment? Second, where it is apparent that real property in the various classes and counties are being assessed on different percentages of value, is there a duty on the Board of Tax Appeals to order the county auditors to equalize such assessments?

The determination of the first of these...

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