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COLONIAL, INC. v. McCLAIN

No. 2021-0373.

200 N.E.3d 179 (2022)

168 Ohio St.3d 501

2022-Ohio-1149

COLONIAL, INC., Appellant, v. MCCLAIN, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided April 7, 2022.

Attorney(s) appearing for the Case

Mayle, L.L.C., Andrew R. Mayle , Ronald J. Mayle , Fremont, and Benjamin G. Padanilam , for appellant.

Dave Yost , Attorney General, and Daniel G. Kim , Assistant Attorney General, for appellee.

{¶ 1} Appellant, Colonial, Inc.,1 which conducts business in the village of Put-in-Bay, Ohio, challenges the decision of the Board of Tax Appeals ("BTA") upholding appellee Tax Commissioner Jeffrey McClain's denial of its application for a tax refund. Colonial seeks to recover a locally imposed...

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