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ROWLAND v. COLLINS

No. 76-694.

48 Ohio St. 2d 311 (1976)

ROWLAND, OFFICER OF ALLIED HIGHWAY EQUIPMENT, INC., APPELLEE, v. COLLINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 22, 1976.

Attorney(s) appearing for the Case

Messrs. Lutz & Oxley and Mr. Howard S. Lutz, for appellee.

Mr. William J. Brown, attorney general, and Mr. Clinton J. Miller, III, for appellant.

Per Curiam.

The first issue presented is whether the Board of Tax Appeals' decision that a corporate officer properly assessed* pursuant to R. C. 5739.33 may challenge the basis of a conclusive assessment against the corporation is reasonable and lawful.

The assessment against Allied was not contested; therefore, it became "due and payable" according to the express language of R. C. 5739.13. When the assessed tax was not...

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