# Weed v. Board of Revision

> Ohio Supreme Court · January 18, 1978 · 53 Ohio St. 2d 20

URL: https://www.frixlaw.com/law-library/cases/6756191

## Case

- **Full name:** Weed v. Board of Revision of Franklin County
- **Court:** Ohio Supreme Court
- **Decided:** January 18, 1978
- **Citations:** 53 Ohio St. 2d 20; 7 Ohio Op. 3d 63; 372 N.E.2d 338; 1978 Ohio LEXIS 482
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Brown, Celebrezze, Herbert, Locher, Neill, Sweeney
- **Cited by:** 5 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/6756191

## Opinion text

Per Curiam.
Appellant’s contention, in essence, is that Section 1, Article I of the Ohio Constitution, is paramount to all other provisions of the Ohio Constitution and precludes the taxation of his real property inasmuch as he lias not consented to such taxation.
*21 However, “[t]he power to tax is an attribute of'Sovereignty and in this state is included in the general legislative power which is conferred by Section 1, Article H of the Constitution, upon the general assembly without. limitation.” Saviors v. Smith (1920), 101 Ohio St. 132 . See, also, Section 2 of Article XII, Ohio Constitution.
This court has long recognized that “[i]t is our duty to give a construction to the constitution as will make.it consistent with itself, and will harmonize and give effect, to all its various provisions.” Hill v. Higdon (1855), 5 Ohio St. 243, 247 .
Taxation of real property being constitutionally authorized, the decision of the Board of Tax Appeals is both reasonable and lawful and is, therefore, affirmed.
Decision affirmed.
O’Neill, C. J., Herbert, Celebrezze, W. Brown, P. Brown, Sweeney and Locher, JJ., concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6756191. Public record. Not legal advice.