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STATE EX REL. RYLAND v. TRACY

No. 91AP-553.

78 Ohio App.3d 631 (1992)

The STATE ex rel. RYLAND, Aud., et al., v. TRACY, Tax Commr.

Court of Appeals of Ohio, Franklin County.

Decided March 10, 1992.

Attorney(s) appearing for the Case

Berry & Shoemaker, Kevin L. Shoemaker and D. Lewis Clark, Jr., for relators.

Lee Fisher, Attorney General, and James C. Sauer, Assistant Attorney General, for respondent.

JOHN C. YOUNG, Presiding Judge.

Relators, S.E. Ryland, Ashland County Auditor, et al., filed this original action requesting that this court issue a writ of mandamus ordering respondent, Roger Tracy, Tax Commissioner of the state of Ohio, to apportion the values of the situsable personal property of Columbia Gas Transmission Corporation ("Columbia Gas") in compliance with R.C. 5727.15(D) for purposes of tax years 1988, 1989, 1990, and 1991. Subsequently, relators...

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