G. A. Boeckling Co. v. Schwer

Br the Court.

This is a contest between an owner of taxable property and tax officials, including the Tax Commission of Ohio, involving the valuations placed upon the property and entered upon the tax duplicate for collection.

The property in question is the Cedar Point resort property and its equipment, located partly in the city of Sandusky and partly in Huron township, Erie county.

The owner claims that the valuations grossly exceed the true taxable value of the property, and further claims that the valuations were not made as required by law, and are wholly illegal for that reason also.

The…