Shiloh Automotive, Inc. v. Levin

{¶ 1} This is an appeal as of right by appellant and cross-appellee, Shiloh Automotive, Inc. (“Shiloh Auto”), and a cross-appeal as of right by appellee and cross-appellant, Richard A. Levin, Tax Commissioner of Ohio, from a decision of the Board of Tax Appeals (“BTA”) in case Nos. 2004-M-380 and 2004-M-1283. The BTA consolidated the cases because Shiloh Auto raised essentially the same errors in each case.

{¶ 2} The BTA’s order affirmed the commissioner’s final determination finding that Shiloh Auto had incorrectly valued certain personal property used in business on its 2001 and 2002 Ohio…