May Department Stores Co. v. Board of Revision

R. C. 5715.11 provides:

“The county board of revision shall hear complaints relating to the evaluation or assessment of real property as the same appears upon the tax duplicate of the then curi rent year. The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.”

R. C. 1.47(C) provides that in enacting a statute it is presumed that a “just and reasonable result is intended.”

The question presented: by this appeal is whether the sole and original…