Koblenz v. Board of Revision

Section 2 of Article XII of the Ohio Constitution provides:

“* * * Land and improvements thereon shall be taxed by uniform rule according to value. * * *”

Section 1 of the Fourteenth Amendment to the Constitution of the United States provides in part that no state “shall * * * deny to any person within its jurisdiction the equal protection of the laws.”

This court held in State, ex rel. Park Investment Co., v. Board of Tax Appeals, 175 Ohio St. 410 (certiorari denied, 379 U. S. 818), at pages 412 and 413:

“It is clear that under the Ohio law all real property, regardless of its nature or use, may…