Legal Opinion
Valvoline Instant Oil Change, Inc. v. Tracy
Ohio Supreme Court
Decided March 19, 1997No. Nos. 96-52, 96-53 and 96-54PublishedCited by 6 opinions
1Per curiam
R.C. 5711.03 provides:
“ * * * [A]ll taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal property and credits used in business shall be listed as of the close of business of the last day of December, annually * * *. When a person or taxpayer engages in business in this state on or after the first day of January, in any year, he shall list all his taxable property, except inventory, as to value, ownership and 'taxing districts as of the date he engages in business. In…
2Cases cited8 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Nordlinger v. HahnSupreme Court of the United States · 1992
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
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3Cited by6 opinions
- Desenco, Inc. v. City of AkronOhio Supreme Court · 1999
- State v. WardOhio Court of Appeals · 1999
- Sherman v. Ohio Pub. Emps. Retirement Sys. (Slip Opinion)Ohio Supreme Court · 2020
- Smith v. JonesOhio Court of Appeals · 2007
- Malcolm-Smith v. Goff, Unpublished Decision (10-21-1999)Ohio Court of Appeals · 1999
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