Voinovich v. Board of Park Commrs.

The question presented in this appeal is whether Amended House Bill No. 355 (1973) is constitutional.

Appellant contends that Perk v. Euclid (1969), 17 Ohio St. 2d 4, 244 N. E. 2d 475, is controlling in the present case. This court disagrees. The syllabus in Perk states:

“Section 2 of Amended Senate Bill No. 351 (1967), an uncodifled temporary statute, is retroactive and discriminatory legislation, conferring benefits upon delinquent taxpayers not equally available to nondelinquent taxpayers and is therefore contrary to Section 2 of Article I, and Section 28 of Article II of the Constitution of…