Opinion No. ( 1966 )

OPINION — AG — TAXPAYER MAY NOT SECURE A REFUND FOR TAXES VOLUNTARILY PAID ON PROPERTY NOT PROPERLY SUBJECT TO TAX WHEN A YEAR OR MORE HAS ELAPSED SINCE PAYMENT AND NO NOTICE OF COMPLAINT OR PROTEST WAS ASSERTED AT THE TIME OF PAYMENT. CITE: 68 Ohio St. 1965 Supp., 2479 [68-2479] (CHARLES OWENS)