Ohio Department of Taxation v. Plickert

Nader, Judge.

Defendant-appellant, Thomas H. Plickert, appeals a decree of foreclosure issued by the Lake County Court of Common Pleas.

Plaintiff-appellee, the state of Ohio, Department of Taxation, assessed a total of $168,689.78 against Plickert for allegedly delinquent sales taxes. The parties dispute whether Plickert received proper notice of the assessments. Once the period of objections expired and the assessments became binding, the state filed the assessments with the clerk of the common pleas court, who rendered two judgments against Plickert in that aggregate amount. The state then…