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DAYTON PRESS INC. v. LIMBACH

No. 88-186.

42 Ohio St. 3d 101 (1989)

DAYTON PRESS, INC., APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 26, 1989.

Attorney(s) appearing for the Case

Porter, Wright, Morris & Arthur and Ted B. Clevenger, for appellee.

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

Per Curiam.

All personal property located and used in business in Ohio is taxable unless expressly exempted. R.C. 5709.01(B). The value of all taxable personal property used in business must be listed as of December 31 of each year. R.C. 5711.03. R.C. 5701.08 defines "used in business" and "business":

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

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