# Libby-Owens-Ford Co. v. Collins

> Ohio Supreme Court · April 13, 1977 · 50 Ohio St. 2d 9

URL: https://www.frixlaw.com/law-library/cases/6756013

## Case

- **Full name:** Libby-Owens-Ford Company v. Collins, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** April 13, 1977
- **Citations:** 50 Ohio St. 2d 9; 4 Ohio Op. 3d 38; 361 N.E.2d 456; 1977 Ohio LEXIS 364
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Brown, Celebrezze, Herbert, Locher, Neill, Sweeney
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6756013

## Opinion text

Per Curiam.
Appellant contends that the tin and the assistor rolls are not personal property subject to taxation because of the exclusion from the definition of personal property of “dies” in R. C. 5701.03.
The decision of the Board of Tax Appeals that the items in question are not “dies” is a factual determination.
This court’s- review of the board’s decision is limited to questions of law and “ [i] t is not the function of the court to substitute its judgment for that of the Board of Tax Appeals on factual issues, but only to determine from the record whether the decision rendered by the board is unreasonable or unlawful.” Buckeye Power v. Kosydar (1973), 35 Ohio St. 2d 137 , approving and following Citizens Financial Corp. v. Porterfield (1971), 25 Ohio St. 2d 53 ; R. C. 5717.04. Stated differently, “[i]t is the function of this court on appeal pursuant to Section 5611-2, General Code [analogous to R. C. 5717.04], to determine * * * whether the correct principles of law were applied in a reasonable manner.” Midwest Haulers v. Glander (1948), 150 Ohio St. 402, 407 .
The Board of Tax Appeals made a factual determination and applied to it the correct principles of law. Its decision is, therefore, reasonable and lawful and is affirmed.
Decision affirmed.
O’Neill, C. J., Herbert, Celebrezze, W. Brown, P. Brown, Sweeney and Locher, JJ., concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6756013. Public record. Not legal advice.