KILBARGER CONSTR., INC. v. LIMBACH

No. 87-968.

37 Ohio St. 3d 234 (1988)

KILBARGER CONSTRUCTION, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 29, 1988.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson, Jerry D. Jordan and Matthew J. Barrett, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Mark A. Engel, for appellee.


REILLY, J.

This court is requested to determine if the subject property is used directly in the production of crude oil and natural gas or in the exploration for crude oil and natural gas.

Appellee audited appellant's purchases from July 1, 1979 through March 31, 1982. Appellee charged a sales and use tax upon two bulldozers which were used to clear a path to the drilling site and to clear and level the site. Appellee assessed another bulldozer which was used...

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