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SIEBENTHALER CO. v. MONTGOMERY CTY. BD. OF REVISION

No. 12271.

74 Ohio App.3d 103 (1991)

SIEBENTHALER COMPANY, Appellee, v. MONTGOMERY COUNTY BOARD OF REVISION et al., Appellants.

Court of Appeals of Ohio, Montgomery County.

Decided May 14, 1991.

Attorney(s) appearing for the Case

Cowden, Pfarrer, Crew & Becker and Joseph P. Buchanan, for appellee.

Lee C. Falke, Prosecuting Attorney, and Marcell N. Dezarn, for appellants.

BROGAN, Judge.

Appellants, the Montgomery County Board of Revision, the Montgomery County Auditor and the Montgomery County Treasurer, raise two assignments of error in their appeal from the classification of a portion of the Siebenthaler Company's ("Siebenthaler") property as agricultural in nature, which qualified that portion for a tax reduction pursuant to the Current Agricultural Use Value ("CAUV") program.

In 1988, Siebenthaler applied for a renewal...

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