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AIRTOUCH PAGING v. TRACY

No. 95APE11-1549.

111 Ohio App.3d 202 (1996)

AIRTOUCH PAGING et al., Appellees and Cross-Appellants, v. TRACY, Tax Commr., Appellant and Cross-Appellee, et al.

Court of Appeals of Ohio, Tenth District, Franklin County.

Decided May 23, 1996.

Attorney(s) appearing for the Case

Bricker & Eckler, Elbert J. Kram, Mark A. Engel and Sally W. Bloomfield, for plaintiffs-appellees and cross-appellants.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for defendant-appellant and cross-appellee.

TYACK, Judge.

On September 8, 1994, ten plaintiffs, companies involved in the "paging" industry, filed a complaint in the Franklin County Court of Common Pleas, naming as defendant Roger W. Tracy, the Tax Commissioner of Ohio ("commissioner"). The declaratory judgment action arose following receipt by the plaintiffs ("paging companies") of a notice from the commissioner advising them that their property tax filing status had changed.

Specifically, the paging...

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