State Ex Rel. Rice v. Lutz

The single question of law presented by the demurrer is whether qualified public libraries are entitled to priority over municipal corporations, the county and school districts in the semiannual distribution of the undivided classified property tax fund under the provisions of amended Section 5639, General Code (115 Ohio Laws, 592).

In order to arrive at the probable intention of the Legislature it is necessary to set forth this section ipsissimis verbis:

“At each settlement of undivided classified property taxes, the county treasurer shall distribute the undivided classified property tax fund…