Rowe-Reilly Corp. v. Tracy

[This opinion has been published in Ohio Official Reports at 85 Ohio St.3d 625.] ROWE-REILLY CORPORATION, D.B.A. ROUGH BROTHERS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Rowe-Reilly Corp. v. Tracy,

1999-Ohio-326.] Taxation—Personal property tax on inventory of corporation engaged in the business of selling various items to be used in the installation, operation, and maintenance of greenhouses—Board of Tax Appeals’ decision affirming assessments by Tax Commissioner that taxed as personal property certain items of inventory is contrary to law and not supported by the record, when.…