Airtouch Paging v. Tracy

Tyack, Judge.

On September 8, 1994, ten plaintiffs, companies involved in the “paging” industry, filed a complaint in the Franklin County Court of Common Pleas, naming as defendant Roger W. Tracy, the Tax Commissioner of Ohio (“commissioner”). The declaratory judgment action arose following receipt by the plaintiffs (“paging companies”) of a notice from the commissioner advising them that their property tax filing status had changed.

Specifically, the paging companies were informed that they would no longer be deemed “general taxpayers” for purposes of Ohio personal property taxation, pursuant…