Board of Education v. Fulton County Budget Commission

An understanding of the factual background of these appeals requires a review of the changes in real property taxation procedures that have occurred in this state since January 22, 1964. On that date, this court decided State, ex rel. Park Invest. Co., v. Bd. of Tax Appeals (1964), 175 Ohio St. 410, 195 N. E. 2d 908. Basing its opinion on that portion of Section 2, Article XII of the Ohio Constitution, which provides that “land and improvements thereon shall he taxed by uniform rule according to value, ’ ’ the majority in that case announced two fundamental principles: First, the majority…