Natl. Distillers & Chem. Corp. v. Limbach

[This opinion has been published in Ohio Official Reports at 71 Ohio St.3d 214.] NATIONAL DISTILLERS & CHEMICAL CORPORATION, N.K.A. HENKEL CORPORATION, APPELLEE v. LIMBACH, TAX COMMR., APPELLANT. [Cite as Natl. Distillers & Chem. Corp. v. Limbach,

1994-Ohio-33.] Taxation—Machine drawings capitalized as part of machinery are exempt from personal property tax—R.C. 5701.03, applied. (No. 93-671—Submitted October 25, 1994—Decided December 20, 1994.) APPEAL from the Board of Tax Appeals, No. 90-X-552. __________________ {¶ 1} The Tax Commissioner, appellant, contends that the position National…