LINCOLN ELEC. CO. v. LIMBACH

No. 92-1238.

66 Ohio St.3d 176 (1993)

LINCOLN ELECTRIC COMPANY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 5, 1993.


Attorney(s) appearing for the Case

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

Lee I. Fisher, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellant.


Per Curiam.

Annually, between February 15 and April 30, unless extended, a taxpayer must return truly and correctly all taxable property and its value. R.C. 5711.02, 5711.03, and 5711.04. According to French v. Limbach (1991), 59 Ohio St.3d 153, 571 N.E.2d 717, the Tax Commissioner then issues a preliminary assessment certificate, in which the commissioner divides...

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