HealthSouth Corp. v. Testa
Annotate this CaseThis personal-property-tax case came to the Supreme Court for the second time on appeal from the Board of Tax Appeals (BTA). For tax year 2002, HealthSouth Corporation claimed that as a result of massive accounting fraud, it reported fictitious personal-property assets at its 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 removing fictitious assets. The BTA reversed the commissioner's refusal to grant a reassessment, and the Supreme Court remanded with instructions for the BTA to complete its fact-finding. On remand, the BTA found that HealthSouth established that the denial of its refund request was improper and remanded to the commissioner for a determination of a reduced tax assessment. The Supreme Court affirmed, holding that the BTA acted reasonably and lawfully in its determination.
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