Snider v. Limbach

The General Assembly has granted “* * * the exclusive power to value and assess public utility property to the Tax Commissioner.” Toledo Edison Co. v. Galvin (1974), 38 Ohio St. 2d 210, 212, 67 O.O. 2d 230, 231, 311 N.E. 2d 897, 898. In determining the value of the taxable property of a public utility, the commissioner is guided by information contained in the utility’s report and such other evidence and rules that will enable her to arrive at true value. R.C. 5727.10.

In Hatchadorian v. Lindley (1986), 21 Ohio St. 3d 66, 21 OBR 365, 488 N.E. 2d 145 (“Hatchadorian H”), paragraphs one and two…