Business Data Services, Inc. v. Kosydar

The determinative issue presented in this appeal is whether appellant, as lessee of computer equipment owned by a foreign insurance company authorized to do business in Ohio, had the duty to include the equipment in its personal property tax returns. This court holds that, under current law, appellant did not have such a duty. Therefore, the judgment of the Board of Tax Appeals, which affirmed the increased assessments issued by appellee, must be reversed.

R. C. Chapter 5711 sets forth definitions and proced*45ures pertaining to personal property tax returns. R. C. 5711.02 requires the filing of…