Ohio Utilities Co. v. Collins

The main issue raised by this cause is whether the Board of Tax Appeals’ determination that the Tax Commissioner lacks jurisdiction to grant an R. C. 5703.05(B) certificate of abatement for overpayment of an ad valorem public utilities tax to a county treasurer is reasonable and lawful.1

R. C. 5703.05(B) provides, in pertinent part:

“* * * the [tax] commissioner may on written appli cation of any person, firm, or corporation claiming to have overpaid to the Treasurer of State at any time within five years prior to the making of such application any tax payable under any law which the Department…