Funtime, Inc. v. Wilkins

Francis E. Sweeney, Sr., J.

{¶ 1} This case concerns whether certain property owned by Funtime, Inc. should be classified as real or personal property. For the reasons set forth below, we find that the property should be classified as personal property.

{¶ 2} During the 1995-1997 audit period, appellant, Funtime, Inc. (“Funtime”), owned and operated what was then called Geauga Lake Amusement Park. This appeal involves three rides located in the amusement park: Grizzly Run, Mind Eraser, and Skyscraper. In addition, the tax status of the station houses for the Grizzly Run and Mind Eraser rides is…