CLEVELAND TRINIDAD PAVING CO. v. LIMBACH

No. 89-1143.

52 Ohio St. 3d 101 (1990)

CLEVELAND TRINIDAD PAVING COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 27, 1990.


Attorney(s) appearing for the Case

Burke, Haber & Berick Co., L.P.A., Robert S. Stone and Mary Davis, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


Per Curiam.

Cleveland Trinidad's chief argument is that, by recycling asphalt concrete containing liquid asphalt, it need not purchase as much liquid asphalt and, thus, a like amount of liquid asphalt is available for someone else to use as energy. The commissioner responds that, to be certified, the equipment must convert solid waste into energy and that Cleveland Trinidad's equipment converts solid waste, instead, into paving material. Since we agree with...

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