ROTEK, INC. v. LIMBACH

No. 90-1605.

61 Ohio St.3d 408 (1991)

ROTEK, INC., APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided August 14, 1991.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellee and cross-appellant.

Lee I. Fisher, Attorney General, and James C. Sauer, for appellant and cross-appellee.

Schottenstein, Zox & Dunn and Leonard A. Carlson, urging affirmance and modification for amici curiae, Ohio Chamber of Commerce and Ohio Manufacturers' Association.


This matter is again before this court following our remand to the Board of Tax Appeals ("BTA") in Rotek, Inc. v. Limbach (1990), 50 Ohio St.3d 81, 552 N.E.2d 640.

On remand, the BTA determined that certain "items at issue" were erroneously assessed; that the electrical substation was properly taxed; and that the permissive tax was properly assessed. Both the Tax Commissioner, appellant and cross-appellee, and Rotek...

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