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LAFARGE N. AM., INC. v. TESTA

No. 2016-1074.

153 Ohio St.3d 245 (2018)

2018-Ohio-2047

LAFARGE NORTH AMERICA, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 31, 2018.

Attorney(s) appearing for the Case

Bingham Greenebaum Doll, L.L.P., and Mark A. Loyd , for appellant.

Michael DeWine , Attorney General, and Daniel G. Kim and Raina Nahra Boulos , Assistant Attorneys General, for appellee.

{¶ 1} This case involves slag, a by-product that separates from molten ore during steelmaking. Once separated from the ore, molten slag cools and solidifies into a stony substance. From there, it may be crushed into different sizes and used in construction applications, often as a base for roads.

{¶ 2}<...

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