Grain Bins Not Subject To Real Property Taxation.

The county auditor included the plaintiff's grain storage bins in the valuation of the plaintiff's real property for tax purposes.  On review, the Board of Revision affirmed.  On appeal, the Board of Tax Appeals (BTA) reversed.   The BTA determined that the grain bins were personal property under state (OH) law and reduced the valuation of the plaintiff's real property by $1.1 million - the value of the grain bins.  On further review by the OH Supreme Court, the Court affirmed the BTA.  The court reasoned that when the legislature amended the pertinent code provisions (O.R.C. Sec. 5701.02(A) and O.R.C. Sec. 5701.03(B)) in 1992 it clearly defined "business fixture" (which is classified as personal property) to include storage bins.  Thus, real property tax did not apply to them.  The definition, the Court noted, categorized personal property as that type of property that primarily benefitted the business owner rather than the real estate.  Metamora Elevator Company v. Fulton County Board of Revision, et al., No. 2014-0874, 2015 Ohio LEXIS 1835 (Ohio Sup. Ct. Jul. 15, 2015).