N & G Construction, Inc. v. Lindley

The sole question to be decided in this cause is whether the decision of the Board of Tax Appeals, which determined that appellant was the 44severer” of natural resources within the meaning of R. C. 5749.01 (H) and 5749.02, was reasonable and lawful. R. C. 5717.04.

The General Assembly has imposed, through the enactment, of R. C. 5749.02. an excise tax on the privilege of engaging in the severance of natural resources situated in this state, such tax liability to be satisfied by the 4 4 severer.” 44Severer” is defined by the General Assembly as “any person who actually removes” the natural…