State Ex Rel. Methodist Book Concern v. Guckenberger

The determination of this cause depends upon the construction of two sections of the General Code, which are as follows':

Section 5616: “Any person, board or officer authorized by this act to file complaints with the county board of revision may complain to the Tax Commission of Ohio at any time prior to the thirty-first day of December in any year, of the determination of a county auditor respecting the liability of any property to taxation in that year, or its exemption therefrom. The commission shall hear such complaint and determine whether the property complained of is subject to taxa…