Cooke v. Kinney

Appellants seek to challenge the triennial real property assessment completed by the Cuyahoga County auditor and approved by the Commissioner of Tax Equalization for the tax year 1979. The commissioner reviewed the assessment pursuant to R. C. 5715.24, which reads in pertinent part:

“(A) The commissioner of tax equalization, annually, shall determine whether the real property and the various classes *8thereof in the several counties* * * which have completed a sexennial reappraisal in the current year and which will have the new taxable values placed on the tax list and duplicate have been…