Tax Commission v. the Ancaster Co.

OPINION

By LEMERT, J.

From 'an examination of the record before us we are of the opinion that the court below was right in holding that the appeal was perfected to the Tax Commission within thirty days after the decision of the Board of Revision.

On the question of whether or not the Court of Common Pleas had jurisdiction to make an order respecting the value of the property in question, we turn to §5611 GC which provides as follows:

“The tax commission of Ohio may hear the appeal on the record, minutes and evidence thus submitted or may in its discretion make other investigations with respect to…