Justia Ohio Supreme Court Opinion Summaries

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

The Supreme Court denied a writ of mandamus compelling Secretary of State Frank LaRose to appoint Sharon Sweda to the Lorain County Board of Elections, holding that the Lorain County Democratic Party Committee did not demonstrate its entitlement to a writ of mandamus under the circumstances of this case.In rejecting the Committee's recommendation to appoint Sweda for appointment to the Lorain County Board of Elections, LaRose concluded that Sweda had not demonstrated "the judgment or adequate level of integrity necessary to ensure voter confidence." Thereafter, the Committee commenced this expedited action for a writ of mandamus. The Supreme Court denied the writ, holding that the Committee failed to prove that LaRose abused his discretion when he rejected the Committee's recommendation. View "State ex rel. Lorain County Democratic Party Executive Committee v. LaRose" on Justia Law

The Supreme Court granted in part and denied in part a writ of mandamus to compel changes to ballot language for a proposed amendment to the Cincinnati City Charter, holding that Relators showed that the Hamilton County Board of Elections abused its discretion and disregarded applicable law.Relators sought to amend the Charter to require the City of Cincinnati to require the City to provide funding for affordable housing and neighborhood stabilization. The Secretary of State approved the ballot language over Relators' objection. Relators then brought this action seeking to compel the Board and Secretary of State to approve new ballot language. The Supreme Court granted the writ in part, holding (1) Relators failed to show that City Council or the Secretary of State had a clear legal duty to provide the requested relief; and (2) the Board improperly prepared and certified ballot language stating that the use of two potential funding sources for a proposed affordable housing trust fund would violate state law. View "State ex rel. Cincinnati Action for Housing Now v. Hamilton County Board of Elections" on Justia Law

The Supreme Court denied a writ of mandamus sought by Relators compelling Respondents - the Ohio Secretary of State, the Medina County Board of Elections, and the City of Medina - to change the ballot language of a local issue on the May 4, 2021 primary-election ballot, holding that there was no abuse of discretion.In this case arising out of the City's efforts to move the Medina Municipal Court to the Medina County courthouse building and citizen opposition to those efforts, Relators filed a complaint seeking a writ of mandamus to compel Respondents to amend the ballot language for Ordinance No. 222-20, as Relators requested. The Supreme Court denied the writ, holding (1) Relators failed to show that the Secretary of State and the City were proper respondents for the relief they sought; and (2) the Board did not abuse its discretion or disregard applicable law in approving the ballot language. View "State ex rel. Walker v. LaRose" on Justia Law

The Supreme Court granted a peremptory writ of mandamus compelling with Ohio Department of Commerce and the Ohio Medical Marijuana Control Program (collectively, the Department) to approve or deny Fire Rock, Ltd.'s application to expand its marijuana cultivation area, holding that Fire Rock was entitled to the writ.Fire Rock submitted an application requesting approval to expand its Akron-based cultivation facility. When the Department took no action on the expansion request, Fire Rock filed a complaint for writ of mandamus ordering the Department to approve or deny Fire Rock's application. The Supreme Court granted a peremptory writ, holding (1) Ohio law does not prohibit a cultivator like Fire Rock from submitting an expansion application on its own initiative; (2) the Department had a clear legal duty to act on Fire Rock's application, and Fire Rock had a clear legal right to that relief; and (3) Fire Rock lacked an adequate remedy at law. View "State ex rel. Fire Rock, Ltd. v. Ohio Department of Commerce" on Justia Law