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SCM CHEMICALS, INC. v. WILKINS

No. 2004-0244.

106 Ohio St.3d 43 (2005)

2005-Ohio-3676

SCM CHEMICALS, INC., N.K.A. MILLENIUM INORGANIC CHEMICALS, INC., APPELLEE AND CROSS-APPELLANT, v. WILKINS, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided August 3, 2005.

Attorney(s) appearing for the Case

Frost Brown Todd, L.L.C., and Samuel M. Scoggins, for appellee and cross-appellant.

Jim Petro, Attorney General, and Richard C. Farrin, Senior Deputy Attorney General, for appellant and cross-appellee.

MOYER, C.J.

{¶ 1} The issue presented in this case is whether appellant and cross-appellee, the Tax Commissioner, may consider a taxpayer's application for a rebate of personal property tax payments when the application was not filed until after the statutory filing deadline had passed, but the grounds on which the taxpayer relies did not arise until after that statutory time limit had run. We hold that R.C. 5711.25 and 5711.26 bar the...

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