Newman v. Levin

{¶ 1} On this appeal from the Board of Tax Appeals (“BTA”), we are asked to consider whether certain built-in equipment at the J.M. Stuart Electric Generating Station, located adjacent to the Ohio River in Adams County, is exempt from taxation as a thermal-efficiency improvement pursuant to former R.C. 5709.46. The Adams County auditor, Carroll E. Newman, has appealed from a decision of the BTA that affirmed the Tax Commissioner’s decision to exempt from taxation four types of equipment installed at the generating station, which is jointly owned by the Cincinnati Gas & Electric Company,…