WJJK Investments, Inc. v. Licking County Board of Revision

WJJK first contends that the assessment of its real property violates Section 2, Article XII of the Ohio Constitution, which states, “Land and improvements thereon shall be taxed by uniform rule according to value * *

In State ex rel. Park Invest. Co. v. Bd. of Tax Appeals (1964), 175 Ohio St. 410, 413, 25 O.O.2d 432, 434, 195 N.E.2d 908, 910, we stated: “Taxation by uniform rule within the requirement of the constitutional provision requires uniformity in the mode of assessment.” In this case WJJK contends that its property has “been valued in an entirely different manner than the comparable…