CONDEE v. LINDLEY

No. 83-1979.

12 Ohio St. 3d 90 (1984)

CONDEE, AUD., APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 11, 1984.


Attorney(s) appearing for the Case

Messrs. Baker & Hostetler, Mr. David A. Johnston, Jr., and Mr. Joseph J. Van Heyde II, for appellee.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. James C. Sauer, for appellant.


Per Curiam.

The primary and determinative issue before the court is whether the Tax Commissioner's policy (allocating thirty percent of situsable property value to the non-situsable property value category when compiling and issuing certificates of tax valuation on public utility property) is an improperly adopted rule and therefore invalid.

The record in the instant case reveals that prior to 1969 the Department of Taxation utilized a formula for determining...

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