State ex rel. Village of Leipsic v. Moenter

Citations

• 99 Ohio St. (N.S.) 110

Syllabus

<p>Taxation — Township road improvements< — Sections 6926 and 6928, General Code — Jurisdiction of budget commissioners — Limitation of levies — Section 5649-Sb, General Code — Taxes and assessments distinguished.</p> <p>1. The proportion of the cost and expenses levied upon the grand duplicate against the taxable property of a township, for the construction of road improvement, under . Sections ' 6926 and 6928, General Code, is a tax and not an assessment.</p> <p>2. Levies made for the payment of such improvements are within the control of the budget commissioners, and the same are subject to the fifteen-mill aggregate limitation provided for in Section 5649-5&, General Code.</p>