Justia Government & Administrative Law Opinion Summaries

The Supreme Court affirmed the Board of Tax Appeals’ (BTA) decision on remand adopting the appraisal valuation of the property owner’s appraiser for the second time. The property at issue was a vacant 22.27-acre parcel that the Delaware County auditor valued at $654,100 for tax year 2011. The property owner challenged the valuation and presented an appraisal determining a value of $580,000 for the property. The Delaware County Board of Revision (BOR) ordered a reduction to $580,000 after adopting the appraisal. The BTA affirmed the adoption of the appraisal. The Supreme Court issued a remand order based on the parties’ stipulation that the BTA should address certain issues. On remand, the BTA addressed those issues and again relied on the appraisal of the property owner’s appraiser. The Supreme Court affirmed, holding that the BTA acted reasonably and lawfully when it relied on the appraisal. View "Olentangy Local Schools Bd. of Education v. Delaware County Board of Revision" on Justia Law

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) affirming the Franklin County Board of Revision’s (BOR) reduced valuation of a residential property in the amount of $65,000 for tax year 2011. The Franklin County auditor assigned a true value of $113,000 for tax year 2011. The owner filed a complaint seeking a reduction. The BOR reduced the property’s value to $65,000. The BTA upheld the BOR’s determination of value as sufficiently supported by the record. The Supreme Court remanded the matter to the BTA, holding that the BTA failed to evaluate independently the evidence to determine the value of the subject property. View "South-Western City School District Board of Education v. Franklin County Board of Revision" on Justia Law

The Supreme Court vacated the judgment of the Board of Tax Appeals (BTA) in this case disputing the valuation of real property retained by an owner after it sold a portion of its property during the tax year at issue and remanded the cause for the BTA to properly determine the value of the subject property. In 2009, the owner of the original parcel conveyed a single condominium unit for the Delaware County Board of County Commissioners for $2 million. For tax year 2009, the Delaware County auditor valued the conveyed parcel at $622,100 and the retained parcel at $1,677,900, for a total value of $2,300,000. The owner argued that the conveyed parcel’s 2009 value must be $2 million, leaving $300,000 as the value of its retained parcel. The Delaware County Board of Revision (BOR) agreed. The BTA reversed and reinstated the auditor’s valuation. The Supreme Court vacated the BTA’s decision, holding (1) the BTA’s finding that the sale was not recent to the tax-lien date was reasonable and lawful; but (2) the BTA improperly reinstated the auditor’s valuation because that valuation incorrectly apportioned 2.815 acres of condominium property to the retained parcel. View "Olentangy Local Schools Board of Education v. Delaware County Board of Revision" on Justia Law

The Supreme Court denied writs of mandamus sought by Relators to compel the Mahoning County Board of Elections (BOE) and its individual members (collectively, Respondents) to certify Relators’ petitions to place two proposed amendments to the Youngstown City Charter on the November 2017 ballot: the People’s Bill of Rights for Fair Elections and Access to Local Government and the Youngstown Drinking Water Protection Bill of Rights. The BOE voted not to certify the amendments to appear on the ballot on the grounds that they exceeded the city’s initiative power. In denying the requested writs, the Supreme Court held that the BOE did not violate a clear legal duty when it refused to certify the petitions to place the proposed amendments on the ballot. View "State ex rel. Flak v. Betras" on Justia Law

Under Ohio law, an employer may appeal a determination by the Industrial Commission that an employee has the right to participate in the workers’ compensation fund, and although the employer files the appeal in the common pleas court, the employee is the plaintiff. At issue was whether a provision enacted in 2006 allowing an employee to dismiss an employer-initiated appeal only with the consent of the employer is constitutional.The court of appeals in this case affirmed the trial court’s judgment declaring the so-called “consent provision” of Ohio Rev. Code 4123.512(D) unconstitutional. The trial court concluded that the consent provision was unconstitutional on the grounds of due process and equal protection and violates the doctrine of separation of powers. The Supreme Court reversed, holding that the consent provision of section 4123.512(D) does not improperly conflict with the Ohio Rules of Civil Procedure, nor does it violate the equal-protection or due-process guarantees of the federal and state Constitutions. View "Ferguson v. State" on Justia Law

The Supreme Court affirmed the dismissal of the petition for a writ of mandamus that Appellant filed against Appellees, Ohio Department of Rehabilitation and Correction and related parties. In his petition, Appellant alleged that he was denied “fair and meaningful consideration” of his parole application. Appellees filed a motion to dismiss, and a court of appeals magistrate recommended dismissal on the grounds that the petition failed to state a claim. The court of appeals granted the motion to dismiss. The Supreme Court affirmed, holding that Appellant failed to establish that he was entitled to a writ of mandamus in this matter. View "State ex rel. Stith v. Department of Rehabilitation & Correction" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the tax commissioner’s denial of 2350 Morse LLC’s application for tax exemption of real property leased to a community school, holding that the BTA unreasonably ignored evidence of 2350 Morse’s intent in leasing the property. Morse sought an exemption for the property for tax year 2010 under both Ohio Rev. Code 5709.07 and 5709.121. The commissioner decided that 2350 Morse was not entitled to an exemption because the property had been leased “with a view to profit” for purposes of former section 5709.07(A)(1). The BTA affirmed. The Supreme Court reversed, holding that no reasonable reading of the record could support a finding that 2350 Morse leased the property with a view to profit. View "2350 Morse, LLC v. Testa" on Justia Law

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) that denied a tax exemption for real property leased to a community school. The tax commissioner determined that for tax years 2008 through 2010, because the property owner had collected “substantial market-rate rent,” the property was leased “with a view to profit” for purposes of former Ohio Rev. Code 5709.07(A)(1), and therefore, no exemption was available. The BTA affirmed on the basis that the school’s rental payments exceeded the lessor’s expenses under the lease. The Supreme Court vacated the BTA’s decision and remanded the case, holding (1) the key inquiry in determining whether property is lease with a view to profit focuses on the intention of the lessor; and (2) the BTA unreasonably ignored evidence of the lessor’s intent in this case. View "Breeze, Inc. v. Testa" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) determining that a corporate executive’s supplemental executive retirement plan (SERP) was not subject to the city of Cleveland’s income tax. Upon retirement, the executive became entitled to receive benefits from the SERP, which was to be paid from an annuity over the court of his and his spouse’s lives. Cleveland sought to tax the present value of those future payments at the time of the retirement. The Supreme Court held that because a Cleveland ordinance exempts “pensions” from the city income tax and because the SERP constitutes a pension, the city income tax does not apply. View "MacDonald v. Cleveland Income Tax Board of Review" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA), which adopted $8,492,910 as the property value for a thirty-seven-acre parcel of real property for tax years 2011 through 2013. The BTA based its decision on the purchase price that Buckeye Terminals, LLC, the landowner, reported on a June 2011 conveyance fee statement. On appeal, Buckeye Terminals argued that the reported price did not accurately reflect the true value of the real property. The Supreme Court held that the BTA’s decision to retain the Board of Revision’s valuation for tax years 2011 through 2013, based solely on the June 2011 conveyance fee statement rather than an independent determination of the value of the property, was unreasonable and unlawful. View "Buckeye Terminals, LLC v. Franklin County Board of Revision" on Justia Law