ASHLAND CTY. BD. OF COMMRS. v. OHIO DEPT. OF TAXATION

No. 91-720.

63 Ohio St.3d 648 (1992)

ASHLAND COUNTY BOARD OF COMMISSIONERS ET AL., APPELLANTS, v. OHIO DEPARTMENT OF TAXATION, APPELLEE.

Supreme Court of Ohio.

Decided May 20, 1992.


Attorney(s) appearing for the Case

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

Lee I. Fisher, Attorney General, and Michael W. Gleespen, for appellee.


HOLMES, J.

The key issue in this case is whether the Court of Claims has subject-matter jurisdiction over the claims brought by appellants. For the reasons that follow, we answer such query in the negative and affirm the judgment of the court of appeals.

In the present case appellants have complained of the manner in which appellee has assessed, valued and apportioned the value of public utility personal property for Columbia Gas for the tax years 1983 through...

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