# State ex rel. Board of Tax Appeals v. Smith > Ohio Supreme Court · September 22, 1976 · 47 Ohio St. 2d 267 URL: https://www.frixlaw.com/law-library/cases/6755865 ## Case - **Full name:** The State, ex rel. Board of Tax Appeals v. Smith, Auditor - **Court:** Ohio Supreme Court - **Decided:** September 22, 1976 - **Citations:** 47 Ohio St. 2d 267; 1 Ohio Op. 3d 379; 354 N.E.2d 689; 1976 Ohio LEXIS 691 - **Precedential status:** Published - **Opinion:** Opinion of the court - **Judges:** Brown, Celebrezze, Corrigan, Herbert, Stern, Weill - **Cited by:** 1 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/6755865 ## Opinion text Per Curiam. For the reasons stated in State, ex rel. Board of Tax Appeals, v. Smith, supra ( 39 Ohio St. 2d 155 , and 45 Ohio St. 2d 233 ), a writ of mandamus is allowed ordering respondent auditor to immediately prepare a general tax list of real property in Sandusky County for the tax year 1975 and certify a copy thereof to respondent treasurer, and further ordering respondent treasurer, upon receipt of such copy, to immediately prepare and mail or deliver adjusted tax bills for the first half 1975 real property taxes for Sandusky County and proceed with the second half collection according to law. In order that the taxpayers of Sandusky County may pursue the administrative remedy available to them in R. C. 5715.19, it is further ordered that the tax books of Sandusky County be reopened for a first half collection of 1975 real property taxes and that such tax books remain open for 30 days from the date of mailing of the corrected bills. Writ allowed. 0 Weill, C. J., Herbert, Corrigan, Stern, Celebrezze, W. Brown and P. Brown, JJ., concur. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6755865. Public record. Not legal advice.