# Board of County Commissioners v. Commercial National Bank

> Ohio Supreme Court · July 1, 1925 · 3 Ohio Law. Abs. 362

URL: https://www.frixlaw.com/law-library/cases/6723970

## Case

- **Full name:** The Board of County Commissioners of Franklin County, Ohio v. The Commercial National Bank of Columbus, Ohio
- **Court:** Ohio Supreme Court
- **Decided:** July 1, 1925
- **Citations:** 3 Ohio Law. Abs. 362
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Jones
- **Judges:** Allen, Day, Jones, Kinkade, Marshall, Matthias, Robinson
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6723970

## Opinion text

JONES, J.
In fixing the value _ of bank shares under the provisions of Section 5412, General Code, the county auditor should disregard the value of real estate appearing on the books of the bank and fix the value thereof as assessed on the tax duplicate. The purpose of said section is the ascertainment of the value of the shares without regard to the book value of the real estate, having due regard only to appraised value of the real estate as it appears upon the auditor’s duplicate.
Judgment affirmed.
Marshall, CJ., Matthias, Day, Kinkade and Robinson, JJ., concur. Allen, J., dissents.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6723970. Public record. Not legal advice.