Legal Opinion

Zettler v. Valentine

Court of Common Pleas of Ohio, Franklin County, Civil Division

Decided October 31, 1921Published

1Opinion of the CourtWarner, J.

Heard on defendants’ demurrer that there is no jurisdiction.

The plaintiff believes that he has no appeal from the county board ■ of revision from its decision on application for a reduction in tax valuation and seeks to bring his action in a court of equity for relief.

The case turns on a construction of Section 5610 of the Ohio statutes. The plaintiff’s petition shows that the county auditor fixed the value of said real estate for taxation purposes; that he then invoked the jurisdiction of the county board of revision and submitted his case and secured said board’s decision. He complains of…

2Cases cited2 opinions

  1. State v. La FolletteOregon Supreme Court · 1921
  2. Helmers v. McCarthyOhio Court of Appeals · 1917

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