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SNODGRASS v. TESTA

No. 2014-1362.

145 Ohio St.3d 418 (2015)

2015-Ohio-5364

SNODGRASS, AUD., APPELLEE AND CROSS-APPELLANT, v. TESTA, TAX COMMR., APPELLEE AND CROSS-APPELLEE; MARTIN MARIETTA ENERGY SYSTEMS, INC., N.K.A. LOCKHEED MARTIN ENERGY SYSTEMS, INC., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided December 24, 2015.

Attorney(s) appearing for the Case

Robert Junk , Pike County Prosecuting Attorney; Kevin L. Shoemaker ; Keating, Muething & Klekamp, P.L.L., and William Posey ; and Law Office of Sean A. McCarter and Sean A. McCarte , for appellee and cross-appellant.

Michael DeWine , Attorney General, and Daniel W. Fausey and Melissa W. Baldwin , Assistant Attorneys General, for appellee and cross-appellee tax commissioner.

Vorys, Sater, Seymour & Pease, L.L.P., Robert E. Tait , Hilary J. Houston , and Steven L. Smiseck , for appellant and cross-appellee.

{¶ 1} This is an appeal and cross-appeal from a decision of the Board of Tax Appeals ("BTA") that affirmed the tax commissioner's cancellation of a December 23, 2010 assessment of personal property tax issued by appellee and cross-appellant, the Pike County auditor, against appellant and cross-appellee, Martin Marietta...

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