Case Name: STATE ex SIMON v. CORIELL
Court: Ohio Court of Appeals
Jurisdiction: Ohio
Decision Date: 1924-12-08
Citations: 3 Ohio Law Abs. 58
Docket Number: No. 338
Parties: STATE ex SIMON v. CORIELL
Judges: 
Reporter: The Ohio Law Abstract
Volume: 3
Pages: 58–58

Head Matter:
No. 106
STATE ex SIMON v. CORIELL
Ohio. Appeals, 6th Dist'., Wood Co.
No. 338.
Decided Dec. 8, 1924
1157. TAXES—Reappraisement proceedings held proper.
Published only in Ohio Law Abstract
Attorneys—Frank A. Baldwin and Earl D. Bloom, for Simon; Ray D. Avery and H. H. Griswold, for Coriell; all of Bowling Green.

Opinion:
CHITTENDEN, J.
Epitomized Opinion
Simon, the relator, brought an action as a citizen and taxpayer of Wood county, seeking to restrain Coriell and others from proceeding with a general appraisement of the real estate in Wood county. The petition alleged that the county auditor, in pursuance to statutory duties, found that the real estate in Wood county stood upon the tax duplicate at its true value in money in the aggregate. The county commissioners ordered a reappraisal and in pursuance thereto the county auditor employed extra assistants, but claimed that the tax commission had not made an order requiring a general appraisement and was therefore illegal. A demurrer was filed to the petition, which was sustained by the lower court. Appeal was then prosecuted. In dismissing the petition, the court of appeals held:
As the petition failed to show any disregard of the requirements of the statute, with reference to the manner of assessing the property, the demurrer must be sustained.