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AVCO CORP. v. LIMBACH

No. 89-352.

51 Ohio St. 3d 147 (1990)

AVCO CORPORATION, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 30, 1990.

Attorney(s) appearing for the Case

Baker & Hostetler, Edward J. Bernert and Randall A. Osipow, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Barton A. Hubbard, for appellee.

Per Curiam.

For personal property tax purposes, the best method of determining value is the actual sale of such property on the open market and at arm's length, between one who is willing to sell, but not compelled to do so, and one who is willing to buy, but not compelled to do so. Grabler Mfg. Co. v. Kosydar (1975), 43 Ohio St.2d 75, 72 O.O.2d 42, 330 N.E.2d 924, syllabus.

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