Justia Government & Administrative Law Opinion Summaries

Albany Commons Ltd., the owner of a 240-unit apartment complex, filed a complaint for tax year 2005 seeking a reduction from the auditor’s valuation of $13,600,000 to $9,720,000. At a hearing before the Franklin County Board of Revision (BOR), Albany Commons presented an appraisal by James Horner, a certified appraiser, that proposed a property valuation of $9,338,000. The BOR adopted Horner’s valuation. The Columbus City Schools Board of Education (BOE) appealed. The Board of Tax Appeals (BTA) adopted Horner’s appraisal valuation without adjustment and without discussion of other issues raised by the BOE. BOE again appealed, arguing that the absence of market data from the appraisal report and other flaws in the appraisal rendered the appraisal defective and unreliable. The Supreme Court affirmed, holding that the BOE did not establish an abuse of discretion in the BTA’s decision to credit Horner’s testimony and report. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

The tax commissioner, in a final determination journalized on June 8, 2010, reduced to $927,513 the almost $17 million amortizable amount that International Paper Company had reported. The tax commissioner’s letter to International Paper memorializing this determination was not mailed until July 12, 2010. The Board of Tax Appeals (BTA) reinstated International Paper’s amortizable amount, concluding that the tax commission violated Ohio Rev. Code 5751.53(D) by failing to notify International Paper of its assessment by the June 30 deadline. The tax commissioner appealed. The Supreme Court reversed, holding (1) Ohio Rev. Code 5751.53(D) requires that a reduction in the amortizable amount be embodied in a timely issued final determination to effect a reduction of the amortizable amount; (2) Ohio Rev. Code 5751.53(D) requires the tax commissioner to enter his determination on the journal by June 30, but the determination need not be mailed to the taxpayer by that date to be effective; (3) thus, the BTA erred by finding the tax commissioner’s final determination void; and (4) International Paper did not jurisdictionally forfeit any right to a remand for consideration of its substantive claim by failing to file a protective cross-appeal. Remanded for consideration of International Paper’s substantive challenge to the tax commissioner’s decision. View "International Paper Co. v. Testa" on Justia Law

At issue in this case was the proper valuation for the tax year 2010 of an undeveloped tract made up of three noncontiguous parcels that was purchased in 2007 for the development of ranch condominiums. The county auditor originally valued the entire tract using the 2007 sale price, with a portion of that price allocated to each of the individual parcels. The Delaware County Board of Revision ordered reductions based on a deputy auditor’s report that was not made part of the record until the case was appealed. The Board of Tax Appeals (BTA) retained the reduced valuations. The Supreme Court vacated the BTA’s decision, holding that the evidence in the record negates the validity of the 2007 sale price but does not clearly establish an alternative valuation for the property. Remanded with instructions that the BTA perform an independent valuation of the property based on the existing record and any additional evidence that may be heard or received. View "Olentangy Local Schools Board of Education v. Delaware County Board of Revision" on Justia Law

Jefferson Industries Corporation filed a complaint challenging the valuation for tax year 2011 of a plant involved in manufacturing and stamping car frames. The Madison County Auditor valued the property at $34,500,000. On appeal, the Madison County Board of Revision (BOR) adjusted the valuation to $28,000,000. Jefferson Industries again appealed and offered its appraisal valuation of $10,420,000. The Board of Tax Appeals (BTA) agreed with the BOR’s value, largely on the basis of the Jefferson Local School District Board of Education’s (BOE) appraisal. The Supreme Court vacated the decision of the BTA, holding that the BTA did not explicitly address important evidentiary conflicts but should have. Remanded to the BTA to reconsider the evidence in light of particular objections that were raised to the BOE’s appraisal but were not addressed by the BTA. View "Jefferson Indus. Corp. v. Madison County Bd. of Revision" on Justia Law

Sensible Norwood was a political-action committee established to support an initiative proposing an ordinance to decriminalize hashish and marijuana in the City of Norwood. The Hamilton County Board of Elections voted unanimously not to place the proposed ordinance on the ballot for the November 8, 2016 election, reasoning that it attempted to enact felony offenses and to impose administrative restrictions on the enforcement of existing laws. Sensible Norwood and its founder (together, Relators) initiated this action as an expedited election matter seeking a writ of mandamus to require the Board to place the proposed ordinance on the ballot. The Supreme Court denied the writ, holding that Relators failed to establish a clear legal right to the requested relief and a clear legal duty on the part of the Board to provide it. View "State ex rel. Sensible Norwood v. Hamilton County Bd. of Elections" on Justia Law

In 2012, the Supreme Court affirmed an order of the Ohio Power Siting Board granting a certificate to Buckeye Wind, LLC to construct a wind farm in Champaign County. Buckeye subsequently filed an application to amend the certificate in part so that the wind farm could share portions of its facilities with another authorized wind farm. After a hearing, the Board approved Buckeye’s amendment. Champaign County and associated townships (collectively, the County) appealed, contending that the Board unlawfully approved the requested amendment without holding a hearing on all of the proposed changes in the amendment application. The Supreme Court affirmed, holding (1) the County forfeited its right to challenge the scope of the hearing on appeal; and (2) the Board acted reasonably and lawfully in limiting the scope of the hearing. View "In re Application of Buckeye Wind, LLC" on Justia Law

Relators filed a petition with the Medina County Board of Elections proposing the adoption of a county charter. The Director of the Board of Elections voted on whether to certify the proposed charter petition to the Board of County Commissioners, which resulted in a two-to-two tie. Secretary of State Jon Husted broke the tie against the motion to certify the proposed charter petition to the County Commissioners. Relators sought a writ of mandamus requiring the Secretary of State and the Board to place the proposed charter on the November 2016 ballot. The Supreme Court denied the writ, holding that Relators were not entitled to a writ of mandamus because there was an adequate remedy in the ordinary course of the law through which Relators could have challenged the Board’s decision. View "State ex rel. Jones v. Husted" on Justia Law

The Meigs County Homes Rule Committee and its members (collectively, the committee) sought to place a proposed charter for Meigs County on the November 2016 ballot. The committee submitted the petition to the Meigs County Board of Elections (the board), which certified the petition. The Meigs County Board of Commissioners and its members (collectively, the commissioners) refused to certify the initiative for placement on the ballot, concluding that the board failed to act within the time frame required by Ohio Rev. Code 307.94. The committee sought of a writ of mandamus compelling placement of the proposed charter on the ballot. The court of appeals denied the writ. The Supreme Court reversed and granted the writ, holding that the board’s initial letter to the commissioners certifying the petition satisfied the requirements of section 307.94. View "State ex rel. Meigs County Home Rule Comm. v. Meigs County Bd. of Comm’rs" on Justia Law

After he retired, Robert Marmaduke filed a disability-benefit application with the Ohio Police & Fire Pension Fund (OP&F). Finding that Marmaduke was permanently and partially disabled, the Disability Evaluation Panel recommended awarding Marmaduke a permanent-partial disability benefit. Marmaduke appealed, but the OP&F’s board of trustees reaffirmed its award of a permanent-partial disability benefit. The court of appeals affirmed the board’s determination that Marmaduke was entitled to a permanent-partial, rather than permanent-total, disability benefit. The Supreme Court affirmed, holding that the OP&F did not abuse its discretion in awarding Marmaduke a permanent-partial disability benefit. View "State ex rel. Marmaduke v. Ohio Police & Fire Pension Fund" on Justia Law

At issue in this case was property owned by Innkeeper Ministries, Inc. that contained two large residential buildings and various recreational amenities. Innkeeper’s mission was to invite religious leaders to stay at the property at no charge and to enjoy the amenities and free meals as a type of spiritual retreat. Innkeeper filed an exemption application in 2008 seeking an exemption for, inter alia, charitable use. The tax commissioner denied exemption, stating, as for charitable use, that the activity at issue did not meet the charity standard. The Board of Tax Appeals (BTA) reversed. The Supreme Court reversed, holding that, given the residential use of the property by a caretaker couple, the BTA erred by failing to require proof of the primacy of charitable hospitality. View "Innkeeper Ministries, Inc. v. Testa" on Justia Law