Title: Zupancic v. Tracy

State: ohio

Issuer: Ohio Supreme Court

Document:

OPINIONS OF THE SUPREME COURT OF OHIO                               
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Thomas J. Moyer.                                                                 
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Zupancic, Cty. Auditor, et al., Appellants, v. Tracy, Tax                        
Commr., Appellee.                                                                
[Cite as Zupancic v. Tracy (1994),     Ohio St.3d    .]                          
Taxation -- Tax Commissioner's recalculation of ten percent                      
     property tax rollback reimbursements involves a                             
     ministerial function and is not a final determination                       
     appealable under R.C. 5717.02.                                              
     (Nos. 93-632 and 93-633 -- Submitted January 12, 1994 --                    
Decided February 16, 1994.)                                                      
     Appeals from the Board of Tax Appeals, Nos. 91-D-1450 and                   
91-D-1451.                                                                       
                                                                                 
     Steven C. LaTourette, Lake County Prosecuting Attorney,                     
and William L. Sheroke, Assistant Prosecuting Attorney, for                      
appellants.                                                                      
     Lee I. Fisher, Attorney General and Richard C. Farrin,                      
Assistant Attorney General, for appellee.                                        
                                                                                 
     The decisions of the Board of Tax Appeals are affirmed on                   
the authority of Makowski v. Limbach (1992), 62 Ohio St.3d 412,                  
583 N.E.2d 1302.                                                                 
     Moyer, C.J., A.W. Sweeney, Douglas, Wright, Resnick, F.E.                   
Sweeney and Pfeifer, JJ., concur.