Snodgrass v. Testa (Slip Opinion)

{¶ 1} This is an appeal and cross-appeal from a decision of the Board of Tax Appeals (“BTA”) that affirmed the tax commissioner’s cancellation of a December 23, 2010 assessment of personal property tax issued by appellee and cross-appellant, the Pike County auditor, against appellant and cross-appellee, Martin Marietta Energy Systems, Inc., n.k.a. Lockheed Martin Energy Systems, Inc. (hereafter both referred to as “LMES”), for tax year 1993. Although LMES prevailed before the BTA by obtaining cancellation of the assessment, it prosecuted its appeal to this court based on the BTA’s failure to…