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SELECT SIRES, INC. v. LINDLEY

No. 78-1447.

58 Ohio St. 2d 294 (1979)

SELECT SIRES, INC., APPELLEE AND CROSS-APPELLANT, v. LINDLEY, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided June 6, 1979.

Attorney(s) appearing for the Case

Messrs. Crabbe, Brown, Jones, Potts & Schmidt, Mr. E. Joel Wesp and Mr. Keith H. Jung, for appellee and cross-appellant.

Mr. William J. Brown, attorney general, and Mr. Larry J. Baisden, for appellant and cross-appellee.

Per Curiam.

The Tax Commissioner maintains that the items assessed are "used in business," as that phrase is defined by R. C. 5701.08(A), and that these items do not fall within the agricultural exemption provided for in division (B) of that statute. R. C. 5701.08 provides that:

"As used in Title LVII of the Revised Code:

"(A) Personal property is `used' within the meaning of `used in business' when employed or utilized in connection with ordinary...

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