Case ID: ohio-law-abs_5/html/0734-03.html
Source: Caselaw Access Project
Author: {"author": "MARSHALL, CJ.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 801
    STANTON, Pros. Atty. v. FRANKEL BROS. REALTY CO. SAME v. TAX COM. (5 Cases)
    Ohio Supreme Court.
    Nos. 20480 and 20491 to 20505, Inc.
    Decided Nov. 9, 1927.
    1158. TAX COMMISSION — 85. Appeals— 1277. Words and Phrases — 941. Practice and Procedure — 465. Error Proceedings. — 1. Any complainant has right to appeal from board of revision to tax commission. Word “of,” in amendment of 5610 GC. on June 5, 1919, held to mean “or.”
    2. Proceeding in error from Tax Commission requires Common Pleas, when requested, to call witnesses and consider other evidence in addition to transcript. Word “may” in statute regarded as imperative. Duty of court to review entire record and exercise independent judgment.
    Error to Cuyahoga Appeals.
    Judgment affirmed.
   MARSHALL, CJ.

1. Section 5610 of the General Code, before the amendment of June 5, 1919, provided: “An appeal from the decision of a county board, of revision may be taken to the tax commission of Ohio * * * by the county auditor or any complainant * * * .” In amending that section the General Assembly changed the word “or” to “of” without intending so to do. In construing the statute as amended, in order to effect the obvious intent of the Legislature and to avoid inconsistency, the court will substitute the word “or” for the word “of” thereby giving to “any complainant” the right to appeal from the board of revision to the tax commission.

2. A proceeding in error filed in the court of common pleas to obtain a reversal, vacation or modification of an order of the tax commission and to determine the true value in money of property therefore determined by the tax commission, requires that the couit shall call witnesses and consider other evidence in addition to the transcript in the hearing before the tax commission, when requested to do - so by the plaintiff in such error proceeding. That statute confers authority to perform an act which the public interest demands and the word “may” will therefore be regarded as imperative.

3. Upon a petition in error being filed in the court of common pleas from the tax commission of Ohio, it is the duty of the court to review the entire record made before the tax commission and to exercise an independent ■judgment upon all the issues both of law and fact determined by the tax commission.

(Day, Allen, Kinkade, Robinson, Jones and Matthias, JJ., concur.)