Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision

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June 24, 1998
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state taxation (incl. ad valorem)

Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision
(1998) ___Ohio St. 3d___.
US
State Court
Ohio
Supreme Court

Summary

The Ohio Supreme Court affirmed the Board of Tax Appeals finding that the value of real property is not equal the value of the company holding the real property when the property is the company's only asset.
Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision
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See Also

Value of a Company Holding One Property Is Not the Value of That Property

The Ohio Supreme Court affirmed the Board of Tax Appeals finding that the value of real property is not equal the value of the company holding the real property when the property is the company's only asset.