Coleman Young Motors, Inc. v. Limbach

The appellant, Coleman Young Motors, Inc., is an Ohio corporation having its principal place of business in Mentor, Ohio. It is a motor vehicle dealership which makes retail sales of motor vehicles to business and nonbusiness consumers. As a result of an audit of its personal property tax returns for 1979, 1980 and 1981, appellee, Tax Commissioner of Ohio, adjusted appellant’s Schedule 3-A personal property tax inventories to include the value of “direct sale” new vehicles. Due to the increased personal property valuation resulting from the adjustment, the Tax Commissioner issued an…