Robert P. Rink


This Note will analyze the current state of real property tax law in Ohio and its relationship to H.B. 920. The tax reform provision of H.B. 920 will be separately analyzed from both the historical perspective surrounding its passage and the technical perspective of its mathematical calculations. A further analysis of the relationship between taxation by uniform rule under Article XII, § 2 of the Ohio Constitution will be undertaken. The conclusion will focus on a constitutionally valid solution to the problem of property tax reform while, at the same time, noting several essential and unusual questions.