Buckeye Power, Inc. v. Kosydar

The issue here is whether the decision of the Board of Tax Appeals is unreasonable or unlawful.

R. C. 5727.01 (D) states, in pertinent part:

“(D) ‘Rural electric company’ means any nonprofit corporation, organization, association, or co-operative engaged in the business of supplying electricity to its members or persons owning an interest therein in an area the major portion of which is rural.”

No argument is raised as to Buckeye’s status as a corporation organized and operated not for profit.

The Tax Commissioner contends that Buckeye does not supply electricity in an area the major portion of…