State ex rel. Board of County Commrs. v. Guckenberger

The issue presented is, what is the effect of the error in the notice of election and the incorrect ballots submitted to the absent voters?

Relator contends that the purpose of the statutory requirement as to publication of notice (Section 133.11, Revised Code) is to inform the electors that an election is to be held, and that there has been a substantial compliance therewith.

Section 133.09, Revised Code, requires that “the auditor shall calculate and certify to the taxing authority the average annual levy, expressed in dollars and cents for each one hundred dollars of valuation as well as in…