Toledo Edison Co. v. Galvin

The Board of Tax Appeals predicated its denial of appellant’s application for the remission of taxes npon two statutes, R. C. 5713.20 and R. G. 5715.39.

R. C. 5713.20 provides:

‘‘If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted from the list of real property, he shall add it to the list, with the name of the owner, and ascertain the taxable value thereof and place it opposite such property. In such case he shall add to the taxes of the current year the simple taxes of every preceding year in which such property has…