Case ID: ohio-law-abs_4/html/0394-20.html
Source: Caselaw Access Project
Author: {"author": "ALLEN, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 512
    No. 19329
    Harry L. Conn, et as Trustees under the Will of George H. Marsh, deceased, v. John J. Jones, as Treasurer of Van Wert County, et.
    Error to the Court of Appeals of Van Wert County.
    639. INJUNCTION.
    Under 12075 GC. a property owner may apply to restrain levy of taxes upon the ground that the property is exempt from taxation, without proceeding fnder 5616 GC. et seq; such remedy being concurrent and not exclusive. ■
   ALLEN, J.

Under Section 12075, G. C., a property owner may apply for an iirjunction to restrain the levy or collection of a tax upon the ground that the property to be taxed is exempt from taxation, without proceeding under Sections 5616 et seq., General Code. In such case these sections provide a concurrent and not an exclusive remedy. Bashore v. Brown, 108 Ohio St., 18; Cuyahoga Falls v. Beck, 110 Ohio St., 82; Hammond v. Winders, 112 Ohio St., 158, distinguished.

Judgment reversed.

Marshall, C. J. Day, Kinkade and Robinson, JJ., concur. Jones, J. dissenting. Matthias, J, not participating.