ARES, INC. v. LIMBACH

No. 89-473.

51 Ohio St. 3d 102 (1990)

ARES, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 23, 1990.


Attorney(s) appearing for the Case

Baker & Hostetler and Kiehner Johnson, for appellant.

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


Per Curiam.

R.C. 5733.061, during the relevant tax years, set forth the disputed credit:

"A credit shall be allowed against the tax imposed by Chapter 5733. of the Revised Code for each taxable year. The credit shall equal the lesser of the amount of tax otherwise due under such chapter or the difference between:

"(A) The tangible personal property taxes timely paid in the taxable year that were charged against engines, machinery, tools, and...

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