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JEMO ASSOCIATES, INC. v. LINDLEY

No. 82AP-137.

8 Ohio App. 3d 325 (1982)

JEMO ASSOCIATES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Franklin County.

Decided December 23, 1982.

Attorney(s) appearing for the Case

Michael D. Saad Co., L.P.A., Mr. Michael D. Saad and Mr. James A. Saad, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.

McCORMAC, J.

Jemo Associates, Inc., has appealed a decision of the Board of Tax Appeals affirming the Tax Commissioner's determination that Jemo was liable for sales tax on its purchase and use of property consumed in building a project called Fairlawn Apartments. Jemo is a contractor that was successful in bidding for the construction of a multiple unit apartment project for low income elderly residents in Archbold, Ohio. Jemo was provided with an exemption certificate...

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