Vogelgesang v. CECOS International, Inc.

William W. Young, Judge.

Appellant and cross-appellee, Gary G. Vogelgesang, Clermont County Auditor (“Auditor”), appeals a decision of the Board of Tax Appeals (“BTA”) that determined the taxable value of a now-closed hazardous waste facility owned by appellee and cross-appellant, CECOS International, Inc. (“CECOS”). The tax year in question is 1987 and the applicable tax lien date is January 1, 1987.

The subject property consists of approximately 207.96 acres located at 5092 Aber Road, Williamsburg, Ohio (“the facility”). The facility was composed of a sanitary landfill, administrative…