Refreshment Service Co. v. Lindley

Appellant appeals the decision of the Court of Appeals, claiming that because appellee had a beneficial interest in the improvements made to the convention center, appellee is liable for the personal property taxes assessed against the improvement. Any resolution of the issue *402raised by the facts of this case must be based on the definition of “taxpayer,” found at R. C. 5711.01(B) and partially set forth below:

“ ‘Taxpayer’ means any owner of taxable property and includes every person residing in, or incorporated or organized by or under the laws of this state, or doing business in this state,…