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PARISI TRANSP. CO. v. WILKINS

No. 2002-2221.

102 Ohio St.3d 278 (2004)

2004-Ohio-2952

Parisi Transportation Company, Appellant, v. Wilkins, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided June 23, 2004.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert and Andrew M. Ferris, Columbus, for appellant.

Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

O'Connor, J.

{¶ 1} We are asked to consider whether refrigeration units built into semitrailers are subject to an ad valorem personal property tax. For the following reasons, we hold that they are not.

{¶ 2} Parisi Transportation Company ("Parisi") purchased refrigerated semitrailers, specially built by semitrailer manufacturers and purchased as completed units. The sides, roofs, and bottoms of the refrigerated...

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