General Motors Corp. v. Lindley

The sole issue presented in this cause is whether the patterns in question are exempt from taxation by virtue of the provisions of R. C. 5701.03.3 In pertinent part, R. C. 5701.03 states: “As used in Title LVII of the Revised Code, ‘personal property’ includes every tangible thing which is the subject of ownership, whether animate or inanimate, other than patterns, jigs, dies, or drawings, which are held for use and not for sale in the ordinary course of business* * *and not forming part of a parcel of real property* * *. The exclusion of patterns, jigs, dies, and drawings from the definition…