Justia Government & Administrative Law Opinion Summaries

The Supreme Court granted a writ of mandamus requested by Relators seeking to compel Respondents, the Mahoning County Board of Elections and its members (collectively, the Board), to place a proposed amendment to the Youngstown city charter on the May 2018 ballot.The Board voted not to place the proposed amendment on the ballot, finding that the proposed amendment “contained provisions that are beyond the scope of the City of Youngstown’s power” to enact. The Supreme Court held that Relators were entitled to a writ of mandamus because the Board offered no clear support for its conclusion that Relators’ current proposal was beyond the scope of the City’s legislative power. Therefore, Relators had a clear legal right to have their proposal placed on the ballot, and the Board had a clear legal duty to provide that relief. View "State ex rel. Khumprakob v. Mahoning County Board of Elections" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the tax commissioner’s order of two reductions that decreased Dana Corporation’s amortizable amount against the commercial-activity tax (CAT) to $4,728,051.At issue was the special credit against the CAT set forth at Ohio Rev. Code 5751.53. One factor in calculating the CAT credit was the net operating losses (NOLs) that were incurred by the corporation before the CAT. To take the credit, Dana Corporation was required to file report with the tax commissioner that calculated an amount that would be applied gradually over a period of up to twenty years (amortizable amount) against the CAT. Dana Corporation argued that its amortizable amount was $12,493,003. The tax commissioner ordered two reductions that ultimately decreased the amortizable amount to $4,728,051. On appeal, Dana argued that the second adjustment was not authorized by 5751.53(F). The BTA disagreed. The Supreme Court reversed, holding that the BTA erred in affirming the reduction of the amortizable amount based on cancellation-of-debt income offset of federal NOLs. View "Dana Corp. v. Testa" on Justia Law

The definition of “claimant” for purposes of Ohio Rev. Code 4123.931(G) is any party who is eligible to receive compensation, medical benefits, or death benefits from the Ohio Bureau of Workers’ Compensation. Further, a claimant becomes eligible at the time of the injury or death that occurred during the course of employment and remains eligible unless and until a determination that the claimant is not entitled to benefits has been made and has become final or, if no claim is filed, until the time allowed for filing a claim has elapsed.Loretta Verlinger, a benefits applicant, appealed the denial of her application to the Industrial Commission. During the pendency of the appeal, Verlinger settled claims with Metropolitan Property and Casualty Insurance Company and Foremost Property and Casualty Insurance Company. The Commission subsequently allowed Verlinger’s claim. The trial court granted summary judgment for Verlinger, concluding that she was not a claimant pursuant to section 4123.931. The Supreme Court vacated the judgment, holding (1) Verlinger was a claimant at the time she settled with the insurance companies; and (2) Metropolitan and Foremost were jointly and severally liable to the Ohio Bureau of Workers’ Compensation, a statutory subrogee, for the full amount of its subrogation interest. View "Bureau of Workers' Compensation v. Verlinger" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) reversing the decision of the Cuyahoga County Board of Revision (BOR) rejecting Plaintiff’s challenge to the Cuyahoga County fiscal officer’s valuation of her property for tax year 2013. The BTA reduced the valuation based on a written appraisal. The Supreme Court affirmed, holding (1) the BOR and the BTA had jurisdiction to consider Plaintiff’s complaint under Ohio Rev. Code 5715.19(A)(1); and (2) the County’s argument that the BTA acted unreasonably and unlawfully in adopting the appraised value because Plaintiff’s husband engaged in the unauthorized practice of law before the BOR was without merit. View "Pavilonis v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) finding that the “casualty-loss exception” to the general rule prohibiting successive valuation complaints within the same triennium applied in this case.Appellees filed a new valuation complaint for tax year 2013 even though they had already filed a complaint challenging the 2012 valuation of their property. The Board of Revision (BOR) ordered no change in value for 2013. The BTA found that the casualty-loss exception applied because Appellees’ evidence of damage to the property was not “truly considered” in determining the property’s value for 2012 and that the tax-year-2013 complaint was permissible. The Supreme Court affirmed, holding that the BTA acted reasonably and lawfully in determining that the BOR had jurisdiction over Appellees’ tax-year-2013 complaint. View "Glyptis v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court granted the writ of mandamus requested by Jason Stevens to compel the Fairfield County Board of Elections to issue a certificate of nomination to certify Stevens’s name for placement on the May 8, 2018 primary-election ballot as a candidate for election to the Ohio Democratic Party State Central Committee.Stevens filed a petition to appear on the May 8 primary ballot as a Democratic candidate. The Board voted to deny Stevens access to the ballot because his voting history did not show he was a member of the Democratic Party. The Supreme Court granted the relief requested by Stevens, holding that, based on the plain language of Ohio Rev. Code 3513.05, Stevens satisfied the statutory requirements to stand for election to the Ohio Democratic Party state Central Committee, and the Board thus abused its discretion and acted in clear disregard of applicable legal provisions when it disallowed his candidacy. View "State ex rel. Stevens v. Fairfield County Board of Elections" on Justia Law

The Supreme Court granted the writ of mandamus requested by Jason Stevens to compel the Fairfield County Board of Elections to issue a certificate of nomination to certify Stevens’s name for placement on the May 8, 2018 primary-election ballot as a candidate for election to the Ohio Democratic Party State Central Committee.Stevens filed a petition to appear on the May 8 primary ballot as a Democratic candidate. The Board voted to deny Stevens access to the ballot because his voting history did not show he was a member of the Democratic Party. The Supreme Court granted the relief requested by Stevens, holding that, based on the plain language of Ohio Rev. Code 3513.05, Stevens satisfied the statutory requirements to stand for election to the Ohio Democratic Party state Central Committee, and the Board thus abused its discretion and acted in clear disregard of applicable legal provisions when it disallowed his candidacy. View "State ex rel. Stevens v. Fairfield County Board of Elections" on Justia Law

The Supreme Court denied the writ of mandamus requested by Jonathan Heavey and Adam Hudak certifying their names to the May 8, 2018 ballot as candidates for the Democratic Party’s nominees for governor and lieutenant governor, respectively, holding that Heavey and Hudak failed to show, by clear and convincing evidence, a legal right to have their names placed on the May 8 ballot.Because the county boards of elections verified the validity of only 854 signatures in Heavey and Hudak’s part-petitions, Secretary of State Jon Husted did not certify Heavey and Husted as candidates for the May 8 ballot. In their present action, Heavey and Hudak alleged that Husted and the boards disregarded applicable law by rejecting at least 146 valid signatures. The Supreme Court denied relief, holding that Heavey and Hudak did not present clear and convincing evidence that they were at least 146 erroneously-rejected signatures. View "State ex rel. Heavey v. Husted" on Justia Law

The Supreme Court denied the writ of mandamus requested by Jonathan Heavey and Adam Hudak certifying their names to the May 8, 2018 ballot as candidates for the Democratic Party’s nominees for governor and lieutenant governor, respectively, holding that Heavey and Hudak failed to show, by clear and convincing evidence, a legal right to have their names placed on the May 8 ballot.Because the county boards of elections verified the validity of only 854 signatures in Heavey and Hudak’s part-petitions, Secretary of State Jon Husted did not certify Heavey and Husted as candidates for the May 8 ballot. In their present action, Heavey and Hudak alleged that Husted and the boards disregarded applicable law by rejecting at least 146 valid signatures. The Supreme Court denied relief, holding that Heavey and Hudak did not present clear and convincing evidence that they were at least 146 erroneously-rejected signatures. View "State ex rel. Heavey v. Husted" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) vacating the decision of the Franklin County Board of Revision (BOR), which partially reduced the value of certain property for tax year 2012. The BOR partially reduced the value of the property based on a sheriff’s-sale appraisal. The BTA concluded that this evidence was unreliable and that the record contained no other evidence from which a value could be determined. The BTA vacated the BOR’s decision and remanded the case to the BOR with directions to determine a value based on competent and probative evidence. The Supreme Court reinstated the county auditor’s original valuation, holding that that BTA erred in remanding the case to the BOR. View "South-Western City Schools Board of Education v. Franklin County Board of Revision" on Justia Law