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

Business Valuation Update BVLaw
Legal and Court Case Update
June 24, 1998

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8011 Offices and Clinics of Doctors of Medicine
621111 Offices of Physicians (except Mental Health Specialists)
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 to the value of the company holding the real property when the property is the company's only asset.

See Also

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

Full Text of Court Cases
June 24, 1998

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.