Taxation - Tax Commissioner's recalculation of ten percent property tax rollback reimbursements involves a ministerial function and is not a final determination appealable under R.C. 5717.02.
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Zupancic, Cty. Auditor, et al., Appellants, v. Tracy, Tax
Commr., Appellee.
[Cite as Zupancic v. Tracy (1994), Ohio St.3d .]
Taxation -- Tax Commissioner's recalculation of ten percent
property tax rollback reimbursements involves a
ministerial function and is not a final determination
appealable under R.C. 5717.02.
(Nos. 93-632 and 93-633 -- Submitted January 12, 1994 --
Decided February 16, 1994.)
Appeals from the Board of Tax Appeals, Nos. 91-D-1450 and
91-D-1451.
Steven C. LaTourette, Lake County Prosecuting Attorney,
and William L. Sheroke, Assistant Prosecuting Attorney, for
appellants.
Lee I. Fisher, Attorney General and Richard C. Farrin,
Assistant Attorney General, for appellee.
The decisions of the Board of Tax Appeals are affirmed on
the authority of Makowski v. Limbach (1992),
