Petrocon, Inc. v. Kosydar

Appellant is engaged in the production and management of oil and gas wells. A claim for a refund of the severance tax paid by appellant on its production of oil and gas was denied by the Tax Commissioner. The Board of Tax Appeals affirmed.

Appellant contends that the severance tax imposed by E. C. 5749.02 is in conflict with Section 10, Article XII of the Ohio Constitution, because the tax is imposed on the amount rather than the reasonable value of the product severed. Appellant contends further that the tax is excessive in its application to oil and gas as compared to other, natural…