A. SCHULMAN, INC. v. LEVIN

No. 2006-1944.

116 Ohio St.3d 105 (2007)

2007-Ohio-5585

A. SCHULMAN, INC., APPELLEE, v. LEVIN, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided October 25, 2007.


Attorney(s) appearing for the Case

Leonard A. Carlson; Vorys, Sater, Seymour & Pease, L.L.P., Raymond D. Anderson, and Kevin M. Czerwonka, for appellee.

Marc Dann, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellant.


LUNDBERG STRATTON, J.

{¶ 1} The Board of Tax Appeals ("BTA") concluded in the proceedings below that certain devices used by an Akron manufacturer should be exempt from Ohio's personal property tax. For the reasons that follow, we reverse that decision.

Facts

{¶ 2} Appellee, A. Schulman, Inc., produces plastic resins and compounds, which it then sells...

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