NIEMEYER v. COLLINS

No. 75-685.

45 Ohio St. 2d 63 (1976)

NIEMEYER APPELLANT, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 28, 1976.


Attorney(s) appearing for the Case

Messrs. Fontana, Ward, Kaps & Perry, Mr. Charles Kaps and Mr. David S. Bloomfield, for appellant.

Mr. William J. Brown, attorney general, and Mr. Ronald B. Noga, for appellee.


Per Curiam.

The pocotal issue herein is whether R. C. 5743.082 may constitutionally deprive an assessee of his right to appeal from an assessment of the Tax Commissioner prior to payment of the tax, if the assessee fails to comply with that statute's terms.1

This court finds the case of Pre-Fab Transit Co. v. Bowers (1964), 176 Ohio St. 163...

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