City of Dayton v. Cloud

The issue herein is the constitutionality o£ R. 0. Chapter 725. The pertinent facts are not in dispute.

Appellant raises four questions of law, necessitating an examination by this court of Section 2 of Article XII, and Section 2 of Article I of the Ohio Constitution. Section 2 of Article XII, to which we address ourselves first, reads, in pertinent part:

“* * * Land and improvements thereon shall be taxed by uniform rule according to value * * * and without limiting the general power, subject to the provisions of Article 1 of this Constitution, to determine the subjects and methods of taxation…