Hammond v. Winder

Citations

• 100 Ohio St. (N.S.) 433

Syllabus

<p>Taxation — State tax commission — Abstract transmitted by county auditor — Section 5612, General Code (107 O. L„ 35) — Powers and duties of commission — Sections 5612 to 5615, General Code —Duties of county auditor mandatory,-when — Notice of revaluation unnecessary, zvhen — Special assessments and general taxes distinguished — Constitutional law. ^</p> <p>1. By the provisions of Section 5612, General Code (107 O. L., 35), it is the duty of each county auditor, when required by the Tax Commission of Ohio, to 'make out and transmit to the commission an abstract of the real and personal property of / each taxing district in his county, in which he shall set forth the aggregate amount and value of each'class of real and personal property as it appears from his tax list and from the statements in his office.</p> <p>2. The Tax Commission of Ohio' is required by Sections 5612 to 5615, inclusive, General Code,' to annually determine whether the real and personal property and the various classes thereof in the different counties, cities, villages and taxing districts have been assessed at their true value in money. If not, the commission may increase or decrease the aggregate value of the real or personal property, _ or any class thereof, in any such subdivision or district, by such rate per cent, or amount as will place it on the tax list at its true value in money. The commission is not empowered'to act with respect'to any particular piece or parcel of property of any particular owner in a taxing district. But it acts with reference to the aggregate value of the real and personal property, or any class thereof, in the district, except in cases of appeal under Section 5610, General Code, and with respect to the property of public utilities.</p> <p>3. When the county auditor has received from the Tax Commission a statement of an amount or rate per cent, to be added to or deducted from the valuation of such property, or class thereof, in the manner provided by' Section 56