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PHELPS REALTY CO. v. BD. OF REVISION

No. 68-151.

16 Ohio St. 2d 83 (1968)

THE PHELPS REALTY CO., APPELLANT, v. BOARD OF REVISION OF HAMILTON COUNTY, APPELLEE.

Supreme Court of Ohio.

Decided December 24, 1968.

Attorney(s) appearing for the Case

Messrs. Forrester & Kovanda and Mr. John E. Forrester, for appellant.

Mr. Melvin G. Rueger, prosecuting attorney, and Mr. Robert W. Worth, for appellee.

Per Curiam.

The Phelps Realty Company filed "a complaint against" a "valuation or assessment * * * upon the tax duplicates of the then current year [1966] * * * filed" pursuant to Section 5715.19, Revised Code.

Phelps urges that the Board of Revision should have applied the statewide common level of assessment to the fair market value of the property rather than the Hamilton County common level of assessed...

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