State ex rel. Park Investment Co. v. Board of Tax Appeals

JPer. Curiam.

The question which this case presents is: Do Sections 5715.01 and 5715.24, Revised Code, and Section 2 of Article XII of the Ohio Constitution, and Section 1 ■5ofVth.e' Fourteenth. Amendment to the..United States Con*87stitution, require statewide uniformity in the assessment of . real property for taxation?

This court holds that the Board of Tax Appeals is required to supervise the assessment for taxation of all real, property within the state and, pursuant to Section 5715.01,. Eevised Code, the board is obligated to “adopt, prescribe, and promulgate rules for the assessment of real…