STATE EX REL. MANSFIELD MOTORSPORTS SPEEDWAY, LLC v. DROPSEY

No. 11CA65.

2012 Ohio 968

STATE OF OHIO, EX REL. MANSFIELD MOTORSPORTS SPEEDWAY, LLC, ET AL., Relators-Appellants. v. PATRICK W. DROPSEY, RICHLAND COUNTY AUDITOR, ET AL., Respondents-Appellees.

Court of Appeals of Ohio, Fifth District, Richland County.

DATE OF JUDGMENT: March 7, 2012.


Attorney(s) appearing for the Case

ROBERT A. FRANCO , 1007 Lexington Avenue, Mansfield, OH 44907, For Relators-Appellants.

STEVEN M. WILDERMUTH , 38 South Park Street, Mansfield, OH 44902, RYAN P. O'ROURKE , DANIEL W. FAUSEY , 30 East Broad Street, 25th Floor, Columbus, OH 43215, For Respondents-Appellees.

Patricia A. Delaney, P.J., Sheila G. Farmer, J., Julie A. Edwards, J.


OPINION

FARMER, J.

{¶1} From 2001 through 2004, appellant, Mansfield Motorsports Speedway, LLC, made improvements to its real property, including improvements to an oval race track and the building of grandstands, press boxes, concession stands, restrooms, etc.

{¶2} Upon completion of the project, appellee, the Richland County Auditor, Patrick Dropsey, taxed the improvements as real property. In September of 2009...

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