1. Home
  2. Browse Decisions
  3. Ohio
  4. 30 Ohio
  5. 30 Ohio St. 2d 205 (1972)
 

ALLIED MILLS, INC. v. PORTERFIELD, TAX COMMR.

No. 71-708.

30 Ohio St. 2d 205 (1972)

ALLIED MILLS, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 31, 1972.

Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Morris & Arnold and Mr. George M. Hauswirth, for appellant.

Mr. William J. Brown, attorney general, and Mr. Dwight C. Pettay, Jr., for appellee.

LEACH J.

The decision in this case hinges upon the language found in R. C. 5711.222, enacted as a part of H. B. 480, effective December 2, 1967 (132 Ohio Laws, Pt. I, 1927), which states, in pertinent part:

"Notwithstanding the provisions of division (B) of Section 5711.08 of the Revised Code providing for the exemption of property used in agriculture, and for the specific purpose of effecting a gradual impact upon revenue, all personal property used in agriculture...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases