Gen. Dynamics Land Sys., Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 83 Ohio St.3d 500.] GENERAL DYNAMICS LAND SYSTEMS, INC., APPELLANT AND CROSS-APPELLEE, v. TRACY, TAX COMMR., APPELLEE AND CROSS-APPELLANT. [Cite as Gen. Dynamics Land Sys., Inc. v. Tracy,

1998-Ohio-19.] Taxation—Tank plant leased from United States Army is a federal enclave— Lessee of plant not subject to personal property tax. (No. 97-1920—Submitted September 16, 1998—Decided November 10, 1998.) APPEAL from the Board of Tax Appeals, Nos. 95-A-443 and 95-A-444. __________________ {¶ 1} The United States Army purchased the property on…