Opinion
No. 33348
Decided March 25, 1953.
Taxation — Assessing real property — Valuation — Mandatory duty of auditor complied with — Moot question — Dismissal.
APPEAL from the Board of Tax Appeals.
The auditor of Butler county, in compliance with the requirements of Section 5612, General Code, transmitted to the Board of Tax Appeals the 1952 abstract of real property in Butler county. The Board of Tax Appeals, acting under authority of Section 5613, General Code, disapproved such abstract and ordered that an "adjusted" abstract be transmitted reflecting a change by an increase of seventeen per cent in the aggregate value of all real property in the county. The county auditor appeals to this court from that order, contending it is unlawful, arbitrary and unreasonable. Issue is joined by a motion to dismiss the appeal on the ground that it is not authorized by law.
Mr. Jackson Bosch, prosecuting attorney, and Mr. Herbert A. Walsh, for appellant.
Mr. C. William O'Neill, attorney general, Mr. Robert E. Leach, Mr. Hugh A. Sherer and Mr. Everett H. Krueger, Jr., for appellee.
After notice of appeal was filed, the parties, through their counsel of record, filed in this court a stipulation reciting that there has been filed with the Board of Tax Appeals an adjusted abstract "in that the aggregate value of all real property in said county as therein set out was increased in the aggregate by seventeen per cent (17%); and that such action by appellant constitutes full compliance with appellee's order."
The issue presented by this appeal has, therefore, become moot. The appeal is dismissed on authority of Miner v. Witt, City Clerk, 82 Ohio St. 237, 92 N.E. 21.
Appeal dismissed.
WEYGANDT, C.J., MIDDLETON, TAFT, MATTHIAS, HART, ZIMMERMAN and STEWART, JJ., concur.