Ohio Department of Taxation v. Lomaz

Christley, Judge.

This is an accelerated calendar appeal taken from a final judgment of the Portage County Court of Common Pleas. Appellant, Larry Lomaz, appeals the trial court’s judgment overruling his motion to vacate a judgment lien entered in favor of appellee, the Ohio Department of Taxation.

The following facts are relevant to this appeal. On December 2, 1997, appellee recorded a certificate of judgment lien in the Portage County Court of Common Pleas in the amount of $355,009.01. The judgment had been entered against appellant as a responsible corporate officer of Buckeye Fireworks &…