HATCHADORIAN v. LINDLEY

Nos. 82-384 and 82-385.

3 Ohio St. 3d 19 (1983)

HATCHADORIAN, AUDITOR, APPELLANT, v. LINDLEY, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 2, 1983.


Attorney(s) appearing for the Case

Messrs. Kelley, McCann & Livingstone, Mr. Walter Kelley, Ms. Michael Anne Johnson and Mr. Fred J. Livingstone, for appellant.

Mr. William J. Brown, attorney general, Mr. James C. Sauer and Mr. Charles M. Steines, for appellee Tax Commissioner.

Messrs. Jones, Day, Reavis & Pogue, Mr. Raymond J. Durn and Mr. Timothy J. Sheehan, for appellee Ohio Telephone & Telegraph Co.


Per Curiam.

The question presented is when and whether a county auditor may appeal the Tax Commissioner's assessment of the value of the property of a public utility.

R.C. 5717.02 reads, in pertinent part:

"Appeals from final determinations by the tax commissioner * * * of * * * valuations * * * may be taken to the board of tax appeals * * * by the county auditors of the counties to * * * which the revenues * * * primarily accrue."

On...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases