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BLISSWOOD VILLAGE HOMEOWNERS ASSN. v. McCORMACK

No. 87-1527.

38 Ohio St. 3d 73 (1988)

BLISSWOOD VILLAGE HOMEOWNERS ASSOCIATION, APPELLANT, v. McCORMACK, COUNTY AUDITOR; EUCLID BOARD OF EDUCATION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 27, 1988.

Attorney(s) appearing for the Case

Moore & Meador and Garnett R. Meador, for appellant.

Paul F. Oyaski, law director, Walter, Haverfield, Buescher & Chockley, Henry B. Fischer and Patrick R. Rocco, for appellees.

HOLMES, J.

The court of appeals was correct in its review of this court's analysis of R.C. 2723.01 as set forth in Ryan v. Tracy (1983), 6 Ohio St.3d 363, 6 OBR 416, 453 N.E.2d 661. However, that analysis does not completely encompass the rights of the taxpayer under the facts presented in this case.

R.C. 2723.01 provides:

"Courts of common pleas...

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