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RD. CO. v. PORTERFIELD

No. 70-499.

25 Ohio St. 2d 223 (1971)

THE PENNSYLVANIA RD. CO., APPELLEE, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 17, 1971.

Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey, Mr. John Lansdale, Jr., Mr. William H. Lutz, Jr., Mr. Henry D. Light and Mr. William F. Lahner, Jr., for appellee.

Mr. Paul W. Brown, attorney general, Mr. R. A. Malrick and Mr. David S. Bloomfield, for appellant.

Messrs. Kelley & McCann, Mr. Walter C. Kelley, Jr., and Mr. Fred J. Livingstone, for amicus curiae, the Board of Education, Cleveland City School District.

SCHNEIDER, J.

This is the third time we have considered this case, which involves the valuation of the Pennsylvania Railroad Company, for the purpose of its 1966 public utility property tax. R. C. 5727.01 et seq. Initially, the Tax Commissioner determined the 1966 value of the railroad's property using a formula which began with the 1965 tax valuation and ended with a valuation based on adjustments reflecting...

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