Continental Can Co. v. Donahue

Appellant contends that because it has become customary, on the part of county auditors in Ohio, to assess real property at a percentage of its true value in money, whereas appellant’s tangible personal property was valued by the Tax Commissioner at its full true value in money, the appellant has been denied its constitutional right of equal protection of the laws required by the Fourteenth Amendment to the United States Constitution.

Appellant contends further that Section 2 of Article XII of the Ohio Constitution requires the use of the same percentage of full “true value in money” in…