Conn v. Jones

Ohio Supreme Court July 1, 1926

Conn v. Jones, 4 Ohio Law. Abs. 394 (Ohio 1926)

Allen, Day, Jones, Kinkade, Marshall, Matthias, Robinson

Opinion of the Court

ALLEN, J.

Under Section 12075, G. C., a property owner may apply for an iirjunction to restrain the *395levy or collection of a tax upon the ground that the property to be taxed is exempt from taxation, without proceeding under Sections 5616 et seq., General Code. In such case these sections provide a concurrent and not an exclusive remedy. Bashore v. Brown, 108 Ohio St., 18; Cuyahoga Falls v. Beck, 110 Ohio St., 82; Hammond v. Winders, 112 Ohio St., 158, distinguished.

Judgment reversed.

Marshall, C. J. Day, Kinkade and Robinson, JJ., concur. Jones, J. dissenting. Matthias, J, not participating.

Reference

Full Case Name: Harry L. Conn, et as Trustees under the Will of George H. Marsh v. John J. Jones, as Treasurer of Van Wert County, et
Status: Published