A Greenhouse Building is not a Building but a Movable Business Fixture according to Ohio Board of Tax Appeals

By: Stephen D. Richman, Esq. – Senior Counsel, Kohrman, Jackson & KrantzThat old adage, “if it looks like a duck, swims like a duck, and quacks like a duck, then it probably is a duck” holds true for…waterfowl and a host of persons, places and things, but not for greenhouses in the recent Ohio Board of Tax Appeals decision, Viola Associates, LLC v. Lorain County Board of Revision, Case Nos. 2016-1273, 1274 and 1275.                                                                                                                                                      …

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