ARGA CO. v. TRACY

No. 95-423.

76 Ohio St.3d 77 (1996)

ARGA COMPANY, D.B.A. VESTA CONSTRUCTION COMPANY, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 17, 1996.


Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, Stephen M. Nechemias and Rebecca L. Simpson, for appellant.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


"(A) In determining when the improvement into which tangible personal property is incorporated constitutes real property it shall be considered that improvements devoted to the general use of the land or buildings thereon are real property and improvements devoted principally to a business function or use shall be considered as personal property. * * *" (Emphasis supplied.) 1982-1983 Ohio Monthly Record 498, eff...

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