STATE, EX REL. BOARD OF TAX APPEALS v. SMITH

No. 74-338.

39 Ohio St. 2d 155 (1974)

THE STATE, EX REL. BOARD OF TAX APPEALS, v. SMITH, AUDITOR, ET AL.

Supreme Court of Ohio.

Decided July 17, 1974.


Attorney(s) appearing for the Case

Mr. William J. Brown, attorney general, Mr. Dwight C. Pettay, Jr., and Mr. John C. Duffy, Jr., for relator.

Mr. Harry A. Sargeant, Jr., and Mr. Alexander Hyzer, IV, for respondents.


Per Curiam.

R. C. 5715.01 imposes upon the Board of Tax Appeals the duty to "direct and supervise the assessment for taxation of all real property." See, also, State, ex rel. Park Invest. Co., v. Bd. of Tax Appeals, supra. R. C. 5715.23 requires each county auditor to transmit to the Board of Tax Appeals an abstract of all the real property in each taxing district in his county setting forth the aggregate amount and valuation of each class as...

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