Heuck v. Cincinnati Model Homes Co.

May the error in using'752 square feet, the incorrect base measurement of the building, for computation of the tax valuation, instead of the true one, 7,520 square feet, be rectified and the correct valuation be put on the auditor’s list and treasurer’s duplicate for the years 1926 to 1930, inclusive?

Section 5571, General Code, provides that the auditor shall correct any “cle'rical errors” which he finds in the valuation, description or quantity of any “tract or lot” in the real property list.

Section 5573, General Code, provides that if the auditor “discovers that any building or structure,…