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REFRESHMENT SERVICE CO. v. LINDLEY

No. 80-1371.

67 Ohio St. 2d 400 (1981)

REFRESHMENT SERVICE COMPANY, INC., APPELLEE, v. LINDLEY, TAX COMMISSIONER, APPELLANT.

Supreme Court of Ohio.

Decided July 29, 1981.

Attorney(s) appearing for the Case

Bernard, Haffey & Bosco Co., L.P.A., Mr. J. Ross Haffey, Jr., and Mr. Edward G. Bohnert, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.

STRAUSBAUGH, J.

Appellant appeals the decision of the Court of Appeals, claiming that because appellee had a beneficial interest in the improvements made to the convention center, appellee is liable for the personal property taxes assessed against the improvement. Any resolution of the issue raised by the facts of this case must be based on the definition of "taxpayer," found at R. C. 5711.01(B) and partially set forth...

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