Cincinnati v. Bawtenheimer

This cause came on to be heard upon the appeal, the transcript of the docket, journal entries and original papers from the Hamilton County Municipal Court, the transcript of the proceedings, and the briefs. The court has sua sponte removed the case from the accelerated calendar.

The city's sole assignment of error is that the trial court erred in granting the defendantappellee's motion to dismiss the charge alleging that he violated Cincinnati Municipal Code Section 311-99(e), which makes it a first-degree misdemeanor for a person to refuse to permit the tax commissioner; or the agents of that…