1. Home
  2. Browse Decisions
  3. Ohio
  4. 78 Ohio
  5. 78 Ohio St.3d 53 (1997)
 

VALVOLINE INSTANT OIL v. TRACY

Nos. 96-52, 96-53 and 96-54.

78 Ohio St.3d 53 (1997)

VALVOLINE INSTANT OIL CHANGE, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. ASHLAND BRANDED MARKETING, INC., APPELLANT. v. TRACY, TAX COMMR., APPELLEE. SUPERAMERICA GROUP, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 19, 1997.

Attorney(s) appearing for the Case

William R. Buzo, for appellants.

Betty D. Montgomery, Attorney General and James C. Sauer, Assistant Attorney General, for appellee.

Per Curiam.

R.C. 5711.03 provides:

"* * * [A]ll taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal property and credits used in business shall be listed as of the close of business of the last day of December, annually * * *. When a person or taxpayer engages in business in this state on or after the first day of January...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases