DEWEESE v. ZAINO

Nos. 2002-1276, 2002-1277, and 2002-1278.

100 Ohio St.3d 324 (2003)

2003-Ohio-6502

DEWEESE, CTY. AUD., APPELLANT, v. ZAINO, TAX COMMR., ET AL., APPELLEES. YODER, CTY. AUD., APPELLANT, v. ZAINO, TAX COMMR., ET AL., APPELLEES. SNIDER, CTY. AUD., APPELLANT, v. ZAINO, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 24, 2003.


Attorney(s) appearing for the Case

James Stevenson, Shelby County Prosecuting Attorney; Taft, Stettinius & Hollister, L.L.P., Fred J. Livingstone and Timothy J. Duff, for appellant Shelby County Auditor.

Gerald L. Heaton, Logan County Prosecuting Attorney; Taft, Stettinius & Hollister, L.L.P., Fred J. Livingstone and Timothy J. Duff, for appellant Logan County Auditor.

Alison Boggs, Union County Prosecuting Attorney; Taft, Stettinius & Hollister, L.L.P., Fred J. Livingstone and Timothy J. Duff, for appellant Union County Auditor.

Jim Petro, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee Tax Commissioner of Ohio.

Vorys, Sater, Seymour & Pease, L.L.P., and Kevin M. Czerwonka, for appellee Honda of America Manufacturing, Inc.


ALICE ROBIE RESNICK, J.

{¶ 1} These cases question the jurisdiction of the Board of Tax Appeals ("BTA") to consider appeals filed by county auditors who allege error by the Tax Commissioner involving personal property of a taxpayer that filed intercounty personal property tax returns. The personal property that the auditors challenge was neither listed in the taxpayer's intercounty personal property tax return nor considered in the Tax Commissioner...

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