Meridian Technology Leasing Corp. v. Tracy

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 387.] MERIDIAN TECHNOLOGY LEASING CORPORATION, APPELLEE v. TRACY, TAX COMMR., APPELLANT. [Cite as Meridian Technology Leasing Corp. v. Tracy,

1995-Ohio-336.] Taxation—Personal property tax—Computer equipment leased to and used by domestic insurance company not entitled to exemption pursuant to R.C. 5725.25(A), when. (No. 94-994—Submitted May 10, 1995—Decided August 30, 1995.) Appeal from the Board of Tax Appeals, No. 92-M-994. __________________ {¶ 1} The Tax Commissioner appeals from the decision and order of the Board…