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VOGELGESANG v. CECOS INTERNATL., INC.

No. CA92-07-077.

85 Ohio App.3d 339 (1993)

VOGELGESANG, Cty. Aud., Appellant and Cross-Appellee, v. CECOS INTERNATIONAL, INC., Appellee and Cross-Appellant.

Court of Appeals of Ohio, Clermont County.

Decided March 15, 1993.

Attorney(s) appearing for the Case

Donald W. White, Clermont County Prosecuting Attorney, and Elizabeth Mason, Assistant Prosecuting Attorney, for appellant and cross-appellee.

Baker & Hostetler, Edward J. Bernert, Daniel J. Gunsett and George H. Boerger, for appellee and cross-appellant.

WILLIAM W. YOUNG, Judge.

Appellant and cross-appellee, Gary G. Vogelgesang, Clermont County Auditor ("Auditor"), appeals a decision of the Board of Tax Appeals ("BTA") that determined the taxable value of a now-closed hazardous waste facility owned by appellee and cross-appellant, CECOS International, Inc. ("CECOS"). The tax year in question is 1987 and the applicable tax lien date is January 1, 1987.

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