Justia Government & Administrative Law Opinion Summaries

Five income tax assessments were levied against Appellant for the tax years 2003-2007 for Appellant's failure to file returns. Appellant filed reassessment petitions, which the tax commissioner denied. The Board of Tax Appeals (BTA) dismissed Appellant's appeal, concluding that it lacked jurisdiction to address the errors Appellant specified in his notices of appeal because those errors had not been raised before the tax commissioner. In so concluding, the BTA rejected another jurisdictional argument raised by the commissioner, namely, that because Appellant had not paid the assessment, the tax commissioner had lacked jurisdiction to hear Appellant's reassessment petitions. The BTA concluded, rather, that the prepayment provision of Ohio Rev. Code 5747.13(E)(3) was triggered by a failure to file tax returns and that Appellant had in fact filed returns for the tax years at issue. The Supreme Court reversed the BTA's ruling that the prepayment requirement did not apply in this case, vacated the remainder of the BTA's decision, and remanded with instructions that the reassessment petitions be dismissed for lack of prepayment. View "Abraitis v. Testa" on Justia Law

A trust filed a valuation complaint seeking a reduction of a county auditor's valuation of a self-storage facility for the tax year 2008. The Groveport Madison Local Schools Board of Education (BOE) filed a countercomplaint requesting retention of the auditor's valuation. After a hearing, the County Board of Revision (BOR) ordered a reduction of the property value as requested by the trust. After the BOE appealed, the property was sold at a sheriff's sale. On appeal, the Board of Tax Appeals remanded with instructions that the BOR dismiss the valuation complaint for lack of jurisdiction because the complaint misidentified the owner of the property. The Supreme Court reversed, holding that because there is no statutory requirement that a valuation complaint accurately identify the legal owner of the subject property, identification of the owner is not a jurisdictional prerequisite. Remanded. View "Groveport Madison Local Schs. Bd. of Educ. v. Franklin County Bd. of Revision" on Justia Law

Billy Black was employed as a press operator for Park Ohio Industries, Inc. when he injured his back. Black subsequently retired, after which he did not pursue vocational training or seek other employment. Several years later, Black applied for permanent total disability (PTD) compensation. A hearing officer with the Industrial Commission denied the application on the grounds that Black's retirement was both voluntary and an abandonment of the entire workforce. The Tenth District Court of Appeals granted a limited writ of mandamus ordering the Commission to vacate its order denying PTD compensation to Black. The Supreme Court reversed the court of appeals and denied the writ, holding that because the record contained some evidence to support the Commission's decision that Black's retirement was voluntary and not injury-induced, the Commission did not abuse its discretion in determining that Black was ineligible for PTD compensation. View "State ex rel. Black v. Indus. Comm'n of Ohio" on Justia Law

Appellant injured his knee while working and was awarded temporary total disability (TTD) compensation. Several years later, Appellant retired. The next year, Appellant underwent knee surgery and again filed for TTD compensation. A staff hearing officer denied benefits on the grounds that Appellant was ineligible because he had voluntarily retired and abandoned the workforce. Appellant subsequently filed a complaint for a writ of mandamus, which the court of appeals denied. The Supreme Court affirmed, holding that the Industrial Commission did not abuse its discretion in relying on the evidence that Appellant had voluntarily retired from the workforce and was no longer eligible for TTD compensation. View "State ex rel. Hoffman v. Rexam Beverage Can Co." on Justia Law

East Bank Condominiums II, LLC began construction of a condominium complex in 2006. By the time the county auditor assessed the value of the condominium units in 2008, twenty-one units remained unsold and unfinished. The auditor determined the aggregate true value of the twenty-one units was $8,139,300. East Bank challenged the valuation. The county board of revision established the 2008 valuation in accordance with the property owner's evidence and concluded that the total fair market value of the twenty-one units was $3,100,000. The board of tax appeals (BTA) reversed the board of revision's adjustments and reinstated the auditor's valuation of the twenty-one units. The Supreme Court reversed and adopted the valuation of $3,100,000, holding that the BTA did not properly utilize the auditor's valuation of the twenty-one units when the only evidence in the record negated the auditor's determination. View "Dublin City Schs. Bd. of Educ. v. Franklin County Bd. of Revision" on Justia Law

Relator sought a writ of prohibition to prohibit the Mahoning County Board of Elections from placing the name of Demaine Kitchen, an independent candidate for mayor of Youngstown, on the November 5, 2013 general election ballot, contending that Kitchen was actually a Democrat and that his profession of independence was not made in good faith. The Supreme Court denied the writ, holding that Relator failed to satisfy his burden of proof, and therefore, the Board did not abuse its discretion by placing Kitchen's name on the ballot. In addition, the Court denied Relator's motion to strike the Board's answer on the grounds of improper service, as Relator failed to demonstrate any harm from the improper service. View "State ex rel. Monroe v. Mahoning County Bd. of Elections" on Justia Law

Cincinnati for Pension Reform (CPR) qualified an initiative to amend the Cincinnati City Charter for the November 5, 2013 ballot. Because CPR objected to the ballot language adopted by the Hamilton County Board of Elections to describe the proposed amendment, it sought a writ of mandamus to compel the Board to adopt new ballot language and to compel the Secretary of State to approve the new language. The Supreme Court granted the requested writ in part and denied it in part, holding (1) the Board abused its discretion by adopting ballot language that omitted two key provisions of the proposed charter amendment; but (2) CPR did not establish entitlement to a writ against the Secretary of State. View "State ex rel. Cincinnati for Pension Reform v. Hamilton County Bd. of Elections" on Justia Law

Appellant filed a complaint and amended complaint against the Ohio Edison Company, a public utility, alleging that Ohio Edison had unlawfully removed the electric meter from his property and disconnected his electric service. The Public Utilities Commission found that Ohio Edison was justified in removing the meter and terminating electric service where (1) Appellant had never made an application for new service under Ohio Edison's tariff and therefore was not a customer of Ohio Edison, and (2) Ohio Edison properly removed the electric meter without prior notice because the meter had been tampered with and was a safety hazard. The Supreme Court affirmed, holding that Appellant failed to demonstrate that the Commission erred in finding that (1) Appellant was not a customer of Ohio Edison at the property in question; and (2) Ohio Edison had lawfully disconnected electric service to the property. View "Smith v. Ohio Edison Co." on Justia Law

Dean Sziraki was seriously injured in the course of his employment and spent the next sixteen years as a quadriplegic. After Sziraki died in 2007, his estate filed a claim for death benefits. The Bureau of Workers' Compensation (Bureau) awarded compensation, but the benefits did not include accrued compensation for scheduled-loss benefits pursuant to Ohio Rev. Code 4123.57(B) for the loss of use of Sziraki's arms and legs. The Industrial Commission awarded compensation for the total loss of use of Sziraki's four extremities for 850 weeks. The Commission, however, limited the amount payable to period of two years, the amount Sziraki would have been entitled to had he filed for compensation on the date of his death, due to the two-year limit on retroactive payment under section 4123.57(B). The court of appeals denied the estate's writ of mandamus requesting an order that the Commission award the full 850 weeks. The Supreme Court affirmed, holding (1) the Commission did not abuse its discretion when it limited payment of the benefits to the two years preceding Sziraki's death; and (2) the court of appeals correctly concluded the Bureau had no duty to award the benefits during Sziraki's lifetime in the absence of an application. View "State ex rel. Estate of Sziraki v. Adm'r, Bureau of Workers'Â Comp." on Justia Law

Miller filed a mandamus action, alleging that he sent a public-records request to the Ohio State Highway Patrol on September 9, 2011, seeking records relating to traffic incidents involving a particular trooper. The agency provided some records, but Miller claims that it withheld video and audio recordings and reports concerning the traffic stop and arrest of a particular person on July 15 or 16, 2011. The agency asserted the investigatory-work-product exception to the Public Records Act, R.C. 149.43. The court found that Miller’s evidence had not been presented in a timely manner or in the required form, which mandates dismissal by local rule, but considered the evidence, which included a letter from the Highway Patrol establishing on its face that it refused to release certain documents requested by Miller. The court then dismissed for noncompliance with the rules. The Ohio Supreme Court remanded, holding that the Highway Patrol must support its contention that the withheld material falls under the “confidential law enforcement investigatory record” exception to the Public Records Act. View "Miller v. OH St. Hwy. Patrol" on Justia Law