Citations
- 44 Ohio St. 3d 147
Full opinion text
The decision of the Board of Tax Appeals is reversed on authority of Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.
Moyer, C.J., Sweeney, Holmes, Wright, H. Brown and Resnick, JJ., concur.
Douglas, J., concurs separately.
Douglas, J.,
concurring. While I believe that the majority opinion writes R.C. 5733.05(B)(2)(c)(i) out of the statute, I concur on the principle of stare decisis based on Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.