RUBBERMAID, INC. v. WAYNE CTY. AUD.

No. 2001-0451.

95 Ohio St.3d 358 (2002)

2002-Ohio-2338

RUBBERMAID, INC., APPELLEE, v. WAYNE COUNTY AUDITOR ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided May 29, 2002.


Attorney(s) appearing for the Case

Rich, Crites & Wesp and Jeffrey A. Rich; and Martin Franz, Wayne County Prosecuting Attorney, for appellants.


FRANCIS E. SWEENEY, SR., J.

{¶ 1} In early March 1997, a vice president of the home products division of appellee Rubbermaid, Inc. signed and filed a complaint with appellant, the Wayne County Board of Revision ("BOR"), seeking a reduction in the taxable value of certain of its properties for tax year 1996. While the complaint was pending, this court decided Sharon Village, Ltd. v. Licking Cty. Bd. of Revision (1997),

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