GEN. DYNAMICS LAND SYS., INC. v. TRACY

No. 97-1920.

83 Ohio St.3d 500 (1998)

GENERAL DYNAMICS LAND SYSTEMS, INC., APPELLANT AND CROSS-APPELLEE, v. TRACY, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided November 10, 1998.


Attorney(s) appearing for the Case

Jenner & Block, Paul M. Smith and Paul W. Cobb, Jr.; Cory, Meredith, Witter, Roush & Cheney and Robert J. Meredith, for appellant and cross-appellee.

Betty D. Montgomery, Attorney General, Robert C. Maier, Barton A. Hubbard and Barbara L. Barber, Assistant Attorneys General, for appellees and cross-appellants.

Scott, Scriven & Wahoff, L.L.P., Gregory B. Scott and Edward L. Ostrowski, Jr., urging affirmance for amicus curiae, Shawnee Local School District Board of Education.

Loretta C. Argrett, United States Assistant Attorney General; David English Carmack and Donald B. Tobin, urging reversal for amicus curiae, United States of America.


ALICE ROBIE RESNICK, J.

We will discuss the commissioner's cross-appeal first. The issue in the cross-appeal, whether the tank plant is on a federal enclave, is the threshold issue that the BTA decided. If the tank plant is not on a federal enclave, the commissioner may tax General Dynamics' personal property, and we need not address General Dynamics' appeal.

Clause 17, Section 8, Article...

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