Potter v. O'Brien

Citations

• 29 Ohio C.C. Dec. 375
• 27 Ohio C.C. (n.s.) 577

Syllabus

<p>TAXES AND TAXATION.</p> <p>1. Deliberate Disregard of Tax Laws by Tax Officials Corrected by. Court of Equity.</p> <p>Deliberate disregard and intentional violation of proper tax laws by the officials charged with their execution, which result in gross inequalities in valuation and thus destroy the rule of uniformity in taxation required by the constitution, furnish grounds for relief in a court of equity under Sec. 12075 G. C., even where the property to be relieved is itself not placed at a valuation beyond its true value in money.</p> <p>2. Tax Inequalities Resulting from Incapacity of Tax Officials Require Consideration by Tax Boards Before Resort to Courts.</p> <p>’Where such inequalities arise only because of the incapacity or faulty judgment of the tax officials, or where the proper tribunals provided in the system of taxation have not first been appealed to in vain, no such relief can be afforded by the courts.</p>