CINCINNATI IMAGING VENTURE v. CITY OF CINCINNATI

No. C-950946.

116 Ohio App.3d 1 (1996)

CINCINNATI IMAGING VENTURE, Appellee, v. CITY OF CINCINNATI et al., Appellants.

Court of Appeals of Ohio, First District, Hamilton County.

Decided November 20, 1996.


Attorney(s) appearing for the Case

Frost & Jacobs and Larry H. McMillin, for appellee.

Fay D. Dupuis, City Solicitor, and Richard Ganulin, Assistant City Solicitor, for appellants.


Per Curiam.

The appellants, the city of Cincinnati and G.A. Papania, its tax commissioner, appeal from the order of the trial court reversing the determination of the Finance Board of Review and awarding the appellee, Cincinnati Imaging Venture ("CIV"), interest on a municipal income tax refund. In arriving at its decision, the trial court determined that the state statute mandating that such interest be paid, R.C. 718.06(D), preempted the city's resort to...

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