State ex rel. Smith v. Wright

Citations

• 18 Ohio C.C. Dec. 697
• 8 Ohio C.C. (n.s.) 366

Syllabus

<p>TAXATION.</p> <p>Marvin, Winch and Henry, JJ.</p> <p>Taxation — Ownek of Destroyed Building may Compel Auditor to Remove same-from Duplicate.</p> <p>An owner of a building which he himself has torn down is entitled, under Rev. Stat. 1038a (Lan. 2379), to have the county auditor deduct from-the tax duplicate the value of such building at any time between the-second day of April and the first day of October as provided in the statute. This statute does not violate the provisions of Sec. 2, Art. 12 Const., as to uniformity of rates of taxation.</p> <p>[Syllabus approved by the court.]</p>