Opinion
No. 76-739
Decided September 22, 1976.
Taxation — Real property — Tax list — Auditor ordered to prepare and certify — Mandamus — Available, when.
IN MANDAMUS.
In this action the Board of Tax Appeals seeks an order requiring the auditor of Sandusky County to prepare a general tax list of real property for the tax year 1975, and requiring the treasurer of Sandusky County to prepare and mail adjusted tax bills for 1975 real property taxes for Sandusky County.
In State, ex rel. Board of Tax Appeals, v. Smith (1974), 39 Ohio St.2d 155, this court held that this respondent auditor was under a "mandatory ministerial duty" to comply with the order of the Board of Tax Appeals to correct the abstract prepared by him for the tax year then in issue.
More than 18 months later, in State, ex rel. Board of Tax Appeals, v. Smith (1976), 45 Ohio St.2d 233, this court again issued a writ of mandamus ordering the same respondent to submit to the Board of Tax Appeals an adjusted abstract of real property values for Sandusky County for the tax year 1975.
Respondent auditor has failed to prepare and certify a general tax list of real property for the tax year 1975 based on the abstract approved by relator, Board of Tax Appeals.
Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for relator.
Mr. John D. Shimp, prosecuting attorney, and Mr. Michael R. Geiger, for respondents.
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.
O'NEILL, C.J., HERBERT, CORRIGAN, STERN, CELEBREZZE, W. BROWN and P. BROWN, JJ., concur.