Case ID: ohio-law-abs_4/html/0286-02.html
Source: Caselaw Access Project
Author: {"author": "MARSHALL, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 369
    No. 19620
    Edward C. Stanton, Prosecuting Atty. v. State Tax Commission et al.
    Error to the Cuyahoga Appeals.
    291. CONSTITUTIONAL LAW — 1. Legislation may confer on common pleas jurisdiction to review orders of state tax commission.
    2. Sec. 5611-2 GC. conferring jurisdiction on common pleas in proceedings to reverse, etc., orders of commission, is constitutional.
   MARSHALL, C. J.

By virtue of section 4 of article 4 of the Ohio constitution, the legislature may confer upon the court of common pleas jurisdiction to review orders of the state tax commission, and section 5611-2 General Code conferring such jurisdiction does not contravene any provisions of the state or federal constitutions.

Judgment reversed.

Jones, Matthias, Day, Kinkade and Robinson, JJ., concur. Allen, J., not participating.