DVD : Supreme Court of Ohio - Case No. 2014-0874 The Metamore Elevator Company v. Fulton County Board of Revision et al.
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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"?
May 20, 2015