Justia Government & Administrative Law Opinion Summaries

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming the decision of the tax commissioner denying Appellant's complaint challenging the continuing property tax exemption for a real estate parcel owned by the state and operated as the Ohio State University Airport (OSU Airport), the BTA's decision was reasonable and lawful.On appeal, Appellant argued that, given its use as of the tax lien date, the airport parcel did not qualify for exemption. Specifically, Appellant argued that either the entire airport should be taxed or that certain areas of the parcel should be split-listed as taxable. The Supreme Court affirmed BTA's decision continuing the exemption for the entire airport parcel, holding (1) Ohio Rev. Code 5715.271 placed the burden of proving entitled to continued exemption on OSU, and therefore, the BTA properly required OSU to bear that burden; (2) this Court lacked jurisdiction to grant relief to OSU on its evidentiary arguments; and (3) OSU proved that the airport was entitled to exemption under Ohio Rev. Code 3345.17. View "O'Keefe v. McClain" on Justia Law

The Supreme Court dismissed this action seeking a writ of procedendo ordering Judge Thomas J. Pokorny to rule on Relator's motions to dismiss counterclaims in consolidated cases pending in the court of common pleas, holding that the case was moot.Relator brought four actions against the Portage County Solid Waste Management District and the Portage County Board of Commissioners alleging violations of the Open Meetings Act, Ohio Rev. Code 121.22, related to the public business of the district conducted by the board. The district and the board filed amended counterclaims, and Relator filed motions to dismiss the counterclaims. Because Judge Pokorny already denied the motions for which Relator sought to compel a ruling in procedendo, the Supreme Court dismissed this action as moot. View "State ex rel. Ames v. Pokorny" on Justia Law

The Supreme Court granted Relators a writ of mandamus ordering the Trumbull County Board of Elections and its members (collectively, the Board) to remove the issue of Sandra Breymaier's recall from the June 1, 2021 special-election ballot, holding that the measure did not comply with ballot-access requirements.A group of Newton Falls electors presented to the clerk of the city council a petition to recall Breymaier, a city council member. The Mayor informed the Board that the Newton Falls city council had passed a motion to schedule a special election for June 1, 2021 on Breymaier's recall. The Board set the recall election to occur on June 1. Relators, including Breymaier, commenced this action seeking writs of prohibition and mandamus to prevent the Board from holding the recall election and ordering the Board to remove the recall measure from the June 1 ballot. The Supreme Court denied the writ of prohibition because the Board did not exercise quasi-judicial authority but granted a writ of mandamus because the city council had not duly passed a motion to set the recall election for June 1. View "State ex rel. Fritz v. Trumbull County Board of Elections" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming the City of Cleveland's taxation of Hazel Willacy's stock-option income that she realized in 2016, holding that Willacy's propositions of law lacked merit.Willacy earned the disputed stock options in 2007 from her former employer while she was working in Cleveland. In 2009, Willacy retired and moved to Florida without having exercised any of the options. In 2014 and 2015, Willacy exercised the majority of the options and immediately resold the shares. In 2016, Willacy exercised the remaining options. Her former employer withheld her municipal-income-tax obligation and paid it to Cleveland. Willacy sought a refund on the grounds that she did not live or work in Cleveland. The refund was denied, and the BTA affirmed the denial. The Supreme Court affirmed, holding that Cleveland's taxation of Willacy's 2016 compensation was required under municipal law and did not violate her due process rights under either the United States or Ohio constitutions. View "Willacy v. Cleveland Board of Income Tax Review" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) upholding the tax commissioner's denial of a municipality's request for an exemption for tax years 2015, 2016, and 2017, holding that the BTA reasonably and lawfully upheld the denial of an exemption.The village of Obetz enacted an ordinance in 2017 in an effort to reinstate the tax-exempt status of real property under a tax-increment-financing (TIF) arrangement after it expired in 2014. The commissioner explained that the 2017 could not retroactively reinstate the exemption for tax years 2015, 2016, and 2017 because Ohio Rev. Code 5709.40(G) provides that an exemption may begin no earlier than a tax year that "commences after the effective date of the ordinance." The BTA affirmed, agreeing that the 2017 ordinance created a new exemption rather than extending the earlier one so that section 5708.40(G) barred the exemption from applying during the relevant tax years. The Supreme Court affirmed, holding that the BTA's decision was reasonable and lawful. View "Obetz v. McClain" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming the journal entry issued by Ohio Tax Commissioner Jeffrey McClain adopting a per-acre valuation table for use by county auditors in assessing land that qualifies for "current agricultural use valuation" (CAUV), holding that substantial evidence supported the BTA's decision.For three reasons, the BTA found no abuse of discretion on the part of the tax commissioner in adopting the CAUV unit-value table. The Supreme Court affirmed, holding (1) Ohio Adm.Code 5703-25-34(E) furnished no basis for challenging the CAUV journal entry; and (2) the BTA correctly determined that the tax commissioner did not abuse his discretion in adopting the valuation table. View "Johnson v. McClain" on Justia Law

The Supreme Court granted a writ of mandamus compelling Secretary of State Frank LaRose to reappoint Bryan Williams to the Summit County Board of Elections, holding that the Summit County Republican Party Executive Committee did not meet its burden of proof to show that LaRose's reasons for rejecting Williams' appointment were not valid and that he abused his discretion.Williams had already served two terms as a member of the Board when the Committee submitted a recommendation to Secretary LaRose to reappoint Williams for a third term. LaRose rejected the recommendation, citing concerns about the overall performance of the board. The Committee then filed its complaint for a writ of mandamus to compel LaRose to reappoint Williams to the Board. The Supreme Court granted the writ, holding that LaRose abused his discretion in rejecting Williams' appointment. View "State ex rel. Summit County Republican Party Executive Committee v. LaRose" on Justia Law

The Supreme Court granted a writ of mandamus sought by Relator to compel the production of the public records he requested, holding that Relator was entitled to both the writ and to statutory damages.Relator, an inmate at the Toledo Correctional Institution (TCI), sought from Respondent, the public-records custodian at TCI, information about the number of staff and inmates at TCI who had been exposed to or who had contracted COVID-19. Respondent offered to provide the information if Relator paid ten cents for a copy of the document. Relator then made another request. When Respondent did not provide documents responsive to the request, Relator sought a writ of mandamus. The Supreme Court granted the writ and awarded statutory damages, holding that Respondent had a clear legal duty to offer to provide the records to Relator at no cost and that Respondent was substantively and procedurally eligible for an award of statutory damages. View "State ex rel. Griffin v. Sehlmeyer" on Justia Law

The Supreme Court reversed in part the decision of the Board of Tax Appeals (BTA) that upheld three use-tax assessments based on Appellant's purchase of three trucks, holding that the BTA erred by failing to correlate its findings with the distinct primary uses of the trucks.The trucks at issue were two Peterbilt trucks and one Lodal truck. Appellant argued that because it purchased the three trucks for use in its business as a for-hire motor carrier, the purchase were exempt from sales and use tax under Ohio Rev. Code 5739.02(B)(32)'s "highway transportation for hire" exemption. The tax commissioner and the BTA determined that the exemption did not apply to the purchases because Appellant's use of the trucks to transport waste material to landfills did not qualify as the transportation of "personal property belonging to others." The Supreme Court reversed in part, holding (1) for purposes of section 5739.02(B)(32), waste is "personal property belonging to" the person or entity that generated it when the person or entity has an agreement with the hauler that specifies where the waste is to be taken for disposal; and (2) because the generators of the waste hauled by the Peterbilt trucks designated the destination of the waste, the Peterbilt trucks were entitled to the exemption. View "N.A.T. Transportation, Inc. v. McClain" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals denying U.S. Tubular Products, Inc.'s complaint in mandamus ordering the Industrial Commission to vacate its decision requesting John Roush's request for an award of additional compensation, holding that the Commission's decision was supported by evidence in the record.Under Ohio Const. art. II, 35, a worker who sustains injuries as a result of her employer's violation of a specific safety requirement (VSSR) may seek an award of additional compensation. Roush sustained injuries while working at U.S. Tubular, and his workers' compensation claim was allowed for numerous conditions. Roush later filed an application for a VSSR award, claiming that U.S. Tubular had violated specific safety requirements set forth in the Ohio Administrative Code. The Commission granted a VSSR award of an additional twenty-five percent in compensation. U.S. Tubular filed a mandamus complaint seeking a writ compelling the Commission to vacate the VSSR award. The court of appeals denied the writ. The Supreme Court affirmed, holding that the Commission's determinations were supported by evidence in the record. View "State ex rel. U.S. Tubular Products, Inc. v. Industrial Commission of Ohio" on Justia Law