Gray v. City of Toledo

Citations

• 80 Ohio St. (N.S.) 445

Syllabus

<p>Assessment upon city lot — Section 53, mtmicipal code — -Section 1536-213, Revised Statutes — Amount limited to thirty-three per centum of value — Within five years — Section applies to levies prior to the act, when — Law of taxation.</p> <p>Section 53 of the municipal code of- 1902 (Section 1536-213, Revised Statutes, prior to the amendment of April 21, 1904, 97 O. L., 126) which provided that assessments upon a lot for any and all purposes, within a period of five years, were limited to thirty-three per centum of the tax value thereof, is so construed that assessments levied prior to that enactment, and within the five year period, are to be considered in applying the limitation to assessments subsequently levied.</p>