General Electric Co. v. DeCourcy

The issue presented by this cause is whether the appellant is entitled to interest on real estate taxes illegally or erroneously assessed against and paid by it. The taxes involved herein were invested by appellees for a period of time before refunding them to appellant, and the interest obtained by the county amounted to $50,958.87.

The trial and appellate courts herein denied appellant’s right to interest based primarily on State, ex rel. Cleveland Concession Co., v. Peck (1954), 161 Ohio St. 31, the syllabus of which reads as follows:

“Where, as a result of a proceeding under Section 5546-8,…