Justia Government & Administrative Law Opinion Summaries

Appellant, a nonresident taxpayer, filed a refund claim for an unpaid 2004 tax liability assessment. Appellant contested Ohio Rev. Code 5747.212’s imposition of income tax on a portion of the capital gain that he realized in 2004 when he sold his ownership interest in a limited liability company. The tax commissioner denied the refund claim. The Board of Tax Appeals (BTA) affirmed. Appellant appealed, arguing that applying section 5747.212 to him was unconstitutional and that he should be permitted to allocate the gain entirely outside Ohio. At issue before the Supreme Court was whether Ohio may levy income tax on Appellant’s capital gain as if it were income from the business itself. The Supreme Court reversed the decision of the BTA, holding that section 5747.212, as applied to Appellant, violates the Due Process Clause of the Fourteenth Amendment. Remanded to the tax commissioner to grant Appellant a refund. View "Corrigan v. Testa" on Justia Law

The Olentangy Local School District Board of Education amended a board policy to require that all communications between board members and staff first pass through the district superintendent or the district treasurer. Adam White, a board member, voted against the policy change. The Columbus Dispatch subsequently published an editorial praising White for his vote. In a series of e-mails between and among a majority of the board members, the board issued a response to the editorial on behalf of the board. The board later ratified that response at a public meeting. White filed this lawsuit alleging that the board violated the Open Meetings Act. The trial court granted the board’s motion for judgment in the pleadings, concluding that the Act does not apply to e-mails. The Supreme Court reversed, holding that serial e-mail communications by a majority of board members regarding a response to public criticism of the board may constitute a private, prearranged discussion of public business in violation of the Act if the communications meet the requirements of the statute. Remanded. View "White v. King" on Justia Law

In 2009, Spire Institute (Spire), a nonprofit corporation, entered into an agreement to lease land from Roni Lee, LLC, a for-profit company. By 2012, Spire had constructed Olympic-grade athletic facilities and related improvements on about a quarter of the property. In 2010, Spire sought a real-estate-tax exemption for the entire property under the charitable-use exemption. The tax commissioner denied exemption, finding that Roni Lee used the property for land development and commercial leasing and that Spire was not “engaged in charitable activity in any substantial way.” The commissioner also denied exemption of he undeveloped property under the prospective-use doctrine. The Board of Tax Appeals (BTA) affirmed the denial of exemption. The Supreme Court affirmed the BTA’s decision, holding that Spire failed to establish that any portion of the subject property qualified for a charitable-use exemption. View "Geneva Area Recreational, Educ. & Athletic Trust v. Testa" on Justia Law

This appeal arose from the Public Utilities Commission’s modification and approval of the second electric-security plan of the American Electric Power operating companies, Ohio Power Company and Columbus Southern Power Company (collectively, AEP). In the proceedings below, the Commission authored new generation rates for the companies. Five parties appealed, and AEP cross-appealed. The Supreme Court affirmed the Commission’s orders in part and reversed them in part, holding (1) the Commission’s order was unlawful or unreasonable because it allowed AEP to collect unlawful transition revenue or its equivalent through the Retail Stability Rider; and (2) the Commission erred in failing to explain its decision setting the significantly-excessive-earnings test threshold. Remanded. View "In re Application of Columbus S. Power Co." on Justia Law

The Public Utilities Commission approved a capacity charge for the American Electric Power operating companies - Ohio Power Company and Columbus Southern Power (collectively, AEP) - and authorized AEP to implement a new cost-based charge for capacity service that AEP offers to competitive retail electric service (CRES) providers. The Ohio Consumers’ Counsel (OCC) appealed, and AEP cross-appealed. The Supreme Court affirmed the Commission’s orders in part and reversed them in part, holding (1) OCC’s propositions of law failed; and (2) AEP identified one instance where the Commission committed reversible error. Remanded. View "In re Comm’n Review of the Capacity Charges of Ohio Power Co." on Justia Law

Christian Voice of Central Ohio operated a radio station from offices located in New Albany. In 1991, the tax commissioner granted an exemption for the property on the grounds that it was being used for church purposes. In 2007, following the relocation of Christian Voice’s offices to Gahanna, a complaint was filed challenging the continued exemption of Christian Voice’s New Albany property. The tax commissioner denied the complaint. In 2008, Christian Voice applied for the same exemption for its Gahanna property. The tax commissioner denied the exemption, finding no evidence that people assembled to worship together on the subject property. The Board of Tax Appeals (BTA) affirmed. The Supreme Court reversed, holding that the BTA should have allowed the exemption under Ohio Rev. Code 5709.07(A)(2) because the primary use of the property was for public worship. View "Christian Voice of Cent. Ohio v. Testa" on Justia Law

The Ohio Power Siting Board granted a certificate to Champaign Wind, LLC to construct a wind farm in Champaign County. Appellants, a collection of local governmental entities and residents, appealed the Board’s decision, challenging various discovery and evidentiary rulings by the Board and the Board’s determination that the proposed wind farm meets the statutory criteria for siting a major utility facility. The Supreme Court affirmed, holding that Appellants failed to demonstrate that the Board’s decision was unreasonable or unlawful or that the Board’s discovery and evidentiary rulings meaningfully affected the outcome of the proceeding. View "In re Application of Champaign Wind, LLC" on Justia Law

Robert Boyd retired from Scotts Miracle-Gro Company in 1983. Boyd received workers’ compensation benefits in 2005 for asbestosis in both lungs. In 2013, Boyd applied for permanent-total-disability benefits. A staff hearing officer at the Industrial Commission denied Boyd’s application. Boyd then filed a complaint seeking a writ of mandamus that would require the Commission to vacate its decision. The court of appeals denied the writ. The Supreme Court affirmed, holding that Boyd’s complaint in mandamus failed where Boyd failed to demonstrate that the Commission abused its discretion by entering an order not supported by any evidence in the record. View "State ex rel. Boyd v. Scotts Miracle-Gro Co." on Justia Law

The property owners of three undeveloped residential lots in the Westerville City School District filed complaints with the Franklin County Board of Revision (BOR) seeking reductions in the county auditor’s valuations of all three parcels for tax year 2011. The BOR adopted the the opinion of the owners’ appraiser and granted the requested reductions. The Westerville City School District Board of Education appealed. The Board of Tax Appeals (BTA) adopted the valuations of the school board’s appraiser, which were higher than the valuations arrived at by both the owner’s appraiser and the auditor. The Supreme Court affirmed, holding that the BTA did not act unlawfully or unreasonably by finding that the school board met its burden of proof at the BTA hearing and did not violate Ohio Const. art. XII, 2, which requires that property “be taxed by uniform rule according to value.” View "Westerville City Schs. Bd. of Educ. v. Franklin County Bd. of Revision" on Justia Law

Team Rentals, LLC, the owner of a two-story office building in Summit County, sought a reduction of the value assigned to its property for tax year 2012. The Summit County Board of Revision (BOR) reduced the value based explicitly on a bank appraisal presented by Team Rentals. The Board of Tax Appeals (BTA) reversed the BOR’s valuation and reinstated the higher valuation originally assessed by the county auditor, concluding that the BOR’s determination to reduce the value record was unsupported by competent and probative evidence. The Supreme Court reversed the decision of the BTA, holding (1) the BTA misapprehended the competency of the evidence and ignored case law barring the use of the auditor’s original valuation as “default value” under the circumstances presented in this case; and (2) a legal error in the BOR’s determination prevented affirmance of the BOR’s determination. Remanded for an independent determination of value based upon all the evidence in the record. View "Copley-Fairlawn City Sch. Dist. Bd. of Educ. v. Bd. of Revision" on Justia Law