VISICON, INC. v. TRACY

No. 97-2175.

83 Ohio St.3d 211 (1998)

VISICON, INC., D.B.A HOPE HOTEL, APPELLANT, v. TRACY, TAX COMMISSIONER, ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 23, 1998.


Attorney(s) appearing for the Case

Keating, Muething & Klekamp, J. Neal Gardner and Paul D. Dorger, for appellant.

Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee, Roger W. Tracy, Tax Commissioner.

William S. Schenk, Jr., Greene County Prosecuting Attorney, Michael E. Foley, Assistant Prosecuting Attorney, and Steven K. Haller, Civil Division Director, for appellee Greene County Auditor.


Per Curiam.

Visicon raises several contentions as to why the Hotel is not subject to the real property tax sought to be imposed by the county. However, because we find one contention to be dispositive, we will not discuss the other contentions raised by Visicon. The dispositive contention raised by Visicon is that the state of Ohio has no jurisdiction to assess a real property tax on the Hotel because such tax is not authorized by the United States...

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