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
- 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