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PANTHER II TRANSP., INC. v. VILLAGE OF SEVILLE BD. OF INCOME TAX REV.

C.A. Nos. 11CA0092-M, 11CA0093-M

2012 Ohio 3525

PANTHER II TRANSPORTATION, INC., Appellee, v. VILLAGE OF SEVILLE BOARD OF INCOME TAX REVIEW, et al., Appellants.

Court of Appeals of Ohio, Ninth District, Medina County.

August 6, 2012.

Attorney(s) appearing for the Case

Theodore J. Lesiak , Attorney at Law, for Appellant.

Barbara A. Langhenry , Interim Director of Law, and Linda L. Bickerstaff , Assistant Director of Law, for Appellants.

James F. Lang and N. Trevor Alexander , Attorneys at Law, for Appellee.

DECISION AND JOURNAL ENTRY

WHITMORE, Presiding Judge.

{¶1} Appellants, the Village of Seville Board of Income Tax Review ("Seville") and Income Tax Administrator Nassim M. Lynch and the Central Collection Agency (collectively, "Central Collection"), now appeal from the judgment of the Ohio Board of Tax Appeals. This Court affirms.

I

{¶2} Plaintiff-Appellee, Panther II Transportation, Inc. ("Panther II...

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