Pfizer, Inc. v. Porterfield

The facts in this case are not in dispute, and the dispositive questions are (1) whether the unassembled and inoperable machinery and equipment is, as a matter of law, property “used in business” and sub*7ject to taxation and (2) whether appellant was required to comply with R. C. 5711.18.

E. C. 5701.08 provides, in pertinent part:

“ (A) Personal property is ‘used’ within the meaning of ‘used in business’ when employed or utilized in connection with ordinary or special operations, when acquired or held as means or instruments for carrying on the business, when kept and maintained as a part of a…