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OKEY v. WALTON

No. 350.

36 Ohio App. 2d 87 (1973)

OKEY ET AL., APPELLANTS, v. WALTON ET AL., APPELLEES.

Court of Appeals of Ohio, Carroll County.

Decided March 30, 1973.

Attorney(s) appearing for the Case

Mr. Donald C. Steiner, for appellants.

Mr. Rudolph Battista, prosecuting attorney, for appellees.

Mr. Michael R. Grove, for the Attorney General of Ohio.

LYNCH, P. J.

The sole issue in this case is the constitutionality of R. C. 322.02, whose pertinent parts at issue are as follows:

"For the purpose of paying the costs of enforcing and administering the tax and providing additional general revenue for the county, any county may levy and collect a tax to be known as the real property transfer tax on each deed conveying real property or any interest in real property...

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