National Land & Invest. Co. v. Davies

Citations

• 19 Ohio C.C. Dec. 334
• 9 Ohio C.C. (n.s.) 90

Syllabus

<p>TAXATION.</p> <p>Haynes, Parker and Wildman, JJ.</p> <p>1. Rules Governing Boabds oe Review.</p> <p>The rules governing the present boards of review are those formerly governing decennial boards of equalization, as found in Rev. Stat. 2814 (Lan. 4226).</p> <p>2. Values at Time oe Decennial Appraisement Contbol Revaluations.</p> <p>In equalizing values and correcting errors made by the decennial appraisers, a board of review must at all time be guided and controlled by values as they existed at the time of making the decennial appraisement, and not by values as at present existing.</p> <p>[For other cases in point, see 7 Cyc. Dig., “Taxation,” §§ 726-730. — Ed.]</p> <p>3. Complaint PREREQUISITE to Revaluation to be Made by Taxpayer or Party ■ in Interest.</p> <p>The complaint mentioned in the statute as a prerequisite to a revaluation by a board of review must be a substantial complaint made by a taxpayer or party in interest, and coming to the board of review, and not • instituted by it or by its direction.</p> <p>[Syllabus by the court.]</p>