05/31/2018


Case Caption

Case No.Topics and IssuesAuthorCitation
Hilliard City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion) 2015-1861Real-property valuation—Property owner failed to negate presumption of recency of sale—Date of sale is the date that real-property conveyance-fee statement is filed in auditor’s office—Board of Tax Appeals’ decision affirmed.Per CuriamSlip Opinion No. 2018-Ohio-2046
Lafarge N. Am., Inc. v. Testa (Slip Opinion) 2016-1074Use tax—Pelletized-slag manufacturer’s breaking up and transport of solidified slag are part of its “manufacturing operation” under R.C. 5739.02(B)(42)(g) such that use tax applies to its purchases of fuel and repair parts for its equipment used primarily to break up and transport slag—Board of Tax Appeals’ decision reversed and cause remanded for it to determine extent to which fuel and repair parts are used in slag manufacturing for purposes of R.C. 5739.011(D) and to determine extent to which penalty must be abated.Per CuriamSlip Opinion No. 2018-Ohio-2047
05/31/2018 Case Announcements  Merit decisions with opinions.