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OABA Supports Grain Storage Bin Ruling

The Ohio AgriBusiness Association (OABA) applauds the unanimous decision of the Ohio Supreme Court this week to affirm the Board of Tax Appeals’ (BTA) decision to classify grain storage bins as “business fixtures.”

The ruling eliminates the ongoing dispute over the taxation status of grain bins, removing all grain storage bins from being subject to taxation by the real property tax.

The Metamora Elevator Company filed complaints with the Fulton County Board of Revision (BOR) after the county auditor assessed the company’s grain storage bins were real property and subject to the real estate tax. After the BOR declined to reverse the assessment, Metamora appealed the decision to the Board of Tax Appeals (BTA).

The BTA reversed the BOR’s decision when it determined the storage bins were temporary structures that should be classified as personal property, as opposed to real property.

“This is a great victory that provides clarity and certainty, allowing Ohio’s grain industry to continue to provide efficient and effective services to the state’s farmers and agribusinesses.” said Chris Henney, president and CEO of OABA.

The Ohio AgriBusiness Association offered an amicus curiae brief in support of the case. The court slip opinion is available here. Click here to read a summary of the case.

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2 Comments

Bob Sunderman   on Monday 07/20/2015 at 02:54 PM

Can payments made in past years be recouped?

Margo Long   on Tuesday 07/21/2015 at 08:21 AM

Bob,

According to our resources, "As a general rule, you have to appeal real estate valuations on a year-to-year basis prior to the annual deadline of March 31. So, you can't seek a refund for past years unless the county auditor concludes it was merely a 'clerical error.'"

Disclaimer: The opinions expressed in the comments shown above are those of the individual comment authors and do not reflect the views or opinions of this organization.