State ex rel. Alcorn v. Mittendorf

Citations

• 102 Ohio St. (N.S.) 229

Syllabus

<p>Taxation — Delinquent personal taxes — List to be publicly read, when — Section 5696, General Code — Duty of county commissioners— Directory and mandatory provisions.</p> <p>1. By virtue of Section 5696, General Code, the duty to publicly read the list of persons delinquent in the payment of taxes on personal property is mandatory.</p> <p>2. The requirement of that section that the reading of the list occur at each September session of the board of county commissioners is directory merely, and the board of commissioners having failed to read the list during the September session it is their duty to read the list at a later date.</p>