State ex rel. Tax Commission v. Mills

Citations

• 103 Ohio St. (N.S.) 172

Syllabus

<p>Mandamus — Taxation — Assessing real estate — Aggregate valuation reduced by county commissioners — Section 5548, General ' Code — Remedy to restore' reduction — Section 5613, General, Code — State tax commission — Authority to increase aggregate valuations.</p> <p>1. Mandamus being an extraordinary remedy, such writ will not issue where there is a plain and adequate remedy in the ordinary course of law.</p> <p>2. A writ of mandamus will not issue, upon application of the state tax commission, to direct and control the action of a county auditor or a board of county commissioners as to matters upon which the tax commission is expressly authorized by statute to act, or to correct errors which such commission is empowered by statute to reptify.</p>