Pennsylvania Rd. v. Thomas

This group of cases was argued with Pennsylvania Rd. Co. v. Porterfield (1971), 25 Ohio St. *2292d 223 (announced this day). These appeals were initiated by the separate auditors of 33 Ohio counties in which the Pennsylvania Railroad Company operates rail services and, therefore, owns taxable property.

These auditors contend that this court lacked jurisdiction “to issue its decision of December 31, 1968, in case No. 68-276, 16 Ohio St. 2d 136, because the Auditor of Cuy-ahoga County, Ohio [one of appellants], was not made an appellee by Pennsylvania Eailroad Company in its appeal of the order of…