Philips Industries, Inc. v. Limbach

I suspect that if I were a member of the Ohio General Assembly, I could support the amendment to R.C. 4561.18 announced by today’s majority opinion. However, I have an entirely different perception of the judicial function and believe that we should apply the law as promulgated by our elected representatives. I must confess that I do not know why the General Assembly gave owners and operators of aircraft favorable tax treatment. Indeed, it is apparent that the legislature has excused a significant amount of personal property tax in these cases. But nothing could be clearer than the last…