Legal Opinion

Stanton v. Tax Commission

Ohio Court of Appeals

Decided May 21, 1928No. 9264PublishedCited by 2 opinions

1Opinion of the CourtLevine, J.

It will be seen that since the Tax Commission had included in its entire valuation the expenditures made to December 31, 1926, on the new main building which were reported to it under the head of “Work in Progress” and apportioned this amount among the various counties on a wire mile basis, as authorized by statute, the inevitable result would-be that if the auditor has the authority to increase the real estate duplicate, as he has done, the telephone company will be taxed twice on its new building, and will be required to pay on a total valuation of $83,891,340 in the state; or $3,441,000…

2Cited by2 opinions

  1. Campanella v. LindleyOhio Supreme Court · 1981
  2. Tax Commission v. the Ancaster Co.Ohio Court of Appeals · 1934

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