Legal Opinion
United Tel. Co. of Ohio v. Limbach
Ohio Supreme Court
Decided December 22, 1994No. 1993-2428PublishedCited by 18 opinions
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 71 Ohio St.3d 369.] UNITED TELEPHONE COMPANY OF OHIO, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE. [Cite as United Tel. Co. of Ohio v. Limbach,
1994-Ohio-209.] Taxation—Tangible personal property owned by a public utility telephone company which is not "used in business" is not subject to personal property tax—R.C. 5709.01 and former R.C. 5727.06, harmonized. Tangible personal property owned by a public utility telephone company which is not "used in business" is not subject to personal property tax. (R.C. 5709.01 and former 5727.06,…
2Cases cited9 opinions
- Johnson's Markets, Inc. v. New Carlisle Department of HealthOhio Supreme Court · 1991
- Couts v. RoseOhio Supreme Court · 1950
- United Telephone Co. v. LimbachOhio Supreme Court · 1994
- Maxfield v. BrooksOhio Supreme Court · 1924
- Hatchadorian v. LindleyOhio Supreme Court · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State Ex Rel. Data Trace Information Services, L.L.C. v. Cuyahoga County Fiscal OfficerOhio Supreme Court · 2012
- Gabbard v. Madison Local School Dist. Bd. of Edn. (Slip Opinion)Ohio Supreme Court · 2021
- State v. Jordan (Slip Opinion)Ohio Supreme Court · 2021
- Everhart v. Coshocton Cty. Mem. Hosp.Ohio Supreme Court · 2023
- Elliot v. DurraniOhio Court of Appeals · 2021
13 more not listed; retrieve them via the Exa API.