Legal Opinion
HealthSouth Corp. v. Testa
Ohio Supreme Court
Decided May 2, 2012No. 2010-1916PublishedCited by 49 opinions
1Per curiam
{¶ 1} This personal-property-tax case comes to the court for the second time on appeal from the Board of Tax Appeals (“BTA”). For tax year 2002, HealthSouth Corporation claims that as a result of massive accounting fraud, it reported fictitious personal-property assets at its physical-rehabilitation, outpatient-surgery, sports-medicine, and other facilities in various Ohio taxing districts. HealthSouth subsequently filed an application for final assessment for 2002 in order to obtain from the tax commissioner a new assessment that would reduce the taxable value in various taxing districts by…
2Cases cited25 opinions
- Our Place, Inc. v. Ohio Liquor Control CommissionOhio Supreme Court · 1992
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3Cited by49 opinions
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