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A SERVICE OF OHIO'S PUBLIC BROADCASTING STATIONS
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Supreme Court of Ohio - Case No. 2014-0874 The Metamore Elevator Company v. Fulton County Board of Revision et al.
Should Grain Storage Bins Be Taxed as Real or Personal Property?
Fulton County Board of Revision et al. v. The Metamora Elevator Company, Case No. 2014-0874
Ohio Board of Tax Appeals
ISSUES:
- Do grain storage bins fall into the category of buildings, structures, or improvements on land that must be taxed as real property?
- Can grain storage bins be considered a "fixture" under state law or only as a "building" or "structure"?
Fulton County Board of Revision et al. v. The Metamora Elevator Company, Case No. 2014-0874
Ohio Board of Tax Appeals
ISSUES:
- Do grain storage bins fall into the category of buildings, structures, or improvements on land that must be taxed as real property?
- Can grain storage bins be considered a "fixture" under state law or only as a "building" or "structure"?
May 20, 2015