STATE EX REL. BOARD OF TAX APPEALS v. SMITH

No. 76-17.

45 Ohio St. 2d 233 (1976)

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

Supreme Court of Ohio.

Decided March 10, 1976.


Attorney(s) appearing for the Case

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

Mr. Harry A. Sargent, prosecuting attorney, and Mr. Shelby V. Hutchins, for respondent.


Per Curiam.

The Board of Tax Appeals, relator herein, received from respondent, Auditor of Sandusky County, an abstract of real property values for Sandusky County, for the tax year 1975.

After a review of the abstract, and a hearing at which respondent was present, the board rejected the abstract, stating its reasons, and directed the respondent to prepare and file an adjusted abstract in accordance with an entry and order dated December 23, 1975....

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