NEWMAN v. LEVIN

No. 2007-1054.

120 Ohio St.3d 127 (2008)

2008-Ohio-5202

NEWMAN, AUD., Appellant and Cross-Appellee, v. LEVIN, TAX COMMR., Appellee and Cross-Appellee; CINCINNATI GAS & ELECTRIC COMPANY et al., Appellees and Cross-Appellants.

Supreme Court of Ohio.

Decided October 9, 2008.


Attorney(s) appearing for the Case

David C. DiMuzio, Inc., and David C. DiMuzio, for appellant and cross-appellee.

Nancy Hardin Rogers, Attorney General, and Lawrence D. Pratt, Assistant Attorney General, for appellee and cross-appellee, Tax Commissioner of Ohio.

Vorys, Sater, Seymour & Pease, L.L.P., Anthony L. Ehler, and Jeffrey Allen Miller, for appellees and cross-appellants, Cincinnati Gas & Electric Company, Dayton Power & Light Company, and Columbus Southern Power Company.


O'DONNELL, J.

{¶ 1} On this appeal from the Board of Tax Appeals ("BTA"), we are asked to consider whether certain built-in equipment at the J.M. Stuart Electric Generating Station, located adjacent to the Ohio River in Adams County, is exempt from taxation as a thermal-efficiency improvement pursuant to former R.C. 5709.46. The Adams County auditor, Carroll E. Newman, has appealed from...

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