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DONOFRIO v. B.G.R. INVESTMENT CORP.

No. 83 CVF 7303.

10 Ohio Misc. 2d 25 (1983)

DONOFRIO, COUNTY TREASURER, v. B.G.R. INVESTMENT CORP.

Akron Municipal Court.

Decided October 31, 1983.

Attorney(s) appearing for the Case

Mr. John W. Sharp, for plaintiff.

Mr. John A. Daily, for defendant.

SCHNEIDERMAN, J.

A trial was held on October 14, 1983. John A. Donofrio, Summit County Treasurer ("treasurer"), seeks a $453.28 judgment from B.G.R. Investment Corp. ("B.G.R."). The claim is based on a $412.07 personal property tax assessment for the year 1980 plus a $41.21 penalty.

B.G.R. filed returns for 1979, 1981 and 1982, listing no taxable property and no tax was paid. No return was filed in 1980, and the amount claimed is a "forced assessment." In...

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