Logan-Long Co. v. Lindley

Ohio Supreme Court

Logan-Long Co. v. Lindley

413 N.E.2d 836, 64 Ohio St. 2d 156, 18 Ohio Op. 3d 378, 1980 Ohio LEXIS 853

CourtOhio Supreme Court

DecidedDecember 23, 1980

DocketNo. 80-549

StatusPublished

Cited by1 cases

This text of 413 N.E.2d 836 (Logan-Long Co. v. Lindley) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Logan-Long Co. v. Lindley, 413 N.E.2d 836, 64 Ohio St. 2d 156, 18 Ohio Op. 3d 378, 1980 Ohio LEXIS 853 (Ohio 1980).

Pincite

Opinion

Per Curiam.

The Board of Tax Appeals, after consideration of an extensive record, determined that the safety devices on the elevators were not “normal maintenance items” as claimed by the commissioner, and that the other two items were within the purview of the exceptions contained in R. C. 5739.01(E)(2).

As this court delineated its own duties under R. C. 5717.04 in 3535 Salem Corp. v. Lindley (1979), 58 Ohio St. 2d 210, it is “***limited to determining whether the board’s decision is reasonable and lawful, and not to act as a trier of fact due novo. ”

The decision of the board in reversing the commissioner’s [157]*157assessments as to the three items at issue herein is neither unreasonable nor unlawful, and it is, therefore, affirmed.

Decision affirmed.

W. Brown, P. Brown, Sweeney, Holmes and Dowd, JJ., concur. Celebrezze, C. J., and Locher, J., concur in the judgment only.

Free access — add to your briefcase to read the full text and ask questions with AI