Justia Ohio Supreme Court Opinion Summaries

The Supreme Court affirmed in part and reversed in part the decision of the Board of Tax Appeals (BTA) that reduced the taxable value of a piece of property for tax year 2015, holding that this Court lacked jurisdiction to consider a portion of this appeal and that the remainder of the challenge had merit.The BTA reduced the taxable value of the property from $66,000 to $48,000 and then imposed an additional ten percent reduction to arrive at a value of $43,210. The Cuyahoga County Board of Revision (BOR) and the Cuyahoga County fiscal officer (collectively, the county) appealed. The Supreme Court held (1) because the county did not challenge the initial reduction to $48,000 in its notice of appeal, the Court lacked jurisdiction to consider the county’s challenge to that reduction advanced in the county’s briefing; and (2) the record provided no basis for the BTA to apply an additional ten percent reduction to the property value. View "Yanega v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) concluding that because Great Lakes Bar Control’s service of cleaning beer-tap lines was primarily a maintenance service, any cleaning was merely incidental to that maintenance and was therefore not subject to sales tax as a “building maintenance and janitorial service” under Ohio Rev. Code 5739.01(B)(3)(j), holding that the beer-line service did not fit the plain meaning of “cleaning” in the context of providing a “janitorial service.”Great Lakes provided services related to selling, installing, and servicing beer-dispensing systems and provided a beer-line maintenance service to remove buildup of sediment and prevent lines from becoming blocked. The Ohio Department of Taxation determined that the beer-line service involved cleaning of tangible personal property under section 5730.01(II) and was subject to the sales tax. The BTA reversed. The Supreme Court affirmed, holding that the beer-line service did not fit the plain meaning of “cleaning” in the context of providing a “janitorial service.” View "Great Lakes Bar Control, Inc. v. Testa" on Justia Law

The Supreme Court reversed the orders of the Power Siting Board granting a motion filed by Black Fork Wind Energy, LLC requesting a two-year extension of Black Fork’s certificate to construct a proposed wind farm, holding the Board’s extension of the certificate constituted an “amendment” under Ohio Rev. Code 4906.06(E) and 4906.07(B) and, therefore, the Board erred by granting Black Fork’s motion rather than following the statutory procedures for amending a certificate.On appeal, Appellants argued that extending Black Fork’s certificate was an “amendment” because it modified a material condition of the original certificate. The Supreme Court agreed, holding (1) the two-year extension of the certificate amount to an “amendment,” and therefore, the Board acted unlawfully by failing to comply with the statutory process for amending a certificate; and (2) because there was the possibility of a different outcome but for the Board’s error, Appellants established that they were prejudiced by the Board’s orders. View "In re Application of Black Fork Wind Energy, LLC" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals denying David Murray’s petition for a writ of mandamus challenging the State Employee Relations Board’s (SERB) dismissal of Murray’s unfair labor practice charges against the City of Columbus and the Fraternal Order of Police (FOP) as untimely, holding that the SERB did not abuse its discretion when it dismissed Murray’s unfair labor practice charges.After being fired from his job as a police officer, Murray sought to regain his employment through arbitration involving the City and his union, the FOP. Dissatisfied with the way the arbitration was handled, Murray brought two unfair labor practice charges against the City and the FOP. SERB dismissed all of the charges, concluding that they had been filed outside the ninety-day statute of limitations applicable to each charge. Murray then filed a petition for a writ of mandamus to compel that the charges be set for a hearing. The court of appeals denied the writ. The Supreme Court affirmed, holding that the SERB correctly dismissed the charges as untimely. View "State ex rel. Murray v. State Employment Relations Board" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals dismissing Appellant’s complaint for a writ of mandamus against the director of the Ohio Department of Rehabilitation and Correction (DRC), holding that there was no error in the court of appeals’ judgment.Appellant, an inmate, filed a complaint requesting a writ of mandamus to order DRC to remove a federal detainer that Appellant alleged was erroneously placed on his prison record. After DRC removed the detainer, the director filed a motion to dismiss the complaint, Thereafter, Appellant filed a motion for declaratory judgment seeking to prevent placement of future detainers. The court of appeals dismissed the complaint as moot. The Supreme Court affirmed, holding that the court of appeals (1) properly dismissed Appellant’s complaint because the detainer was no longer on Appellant’s prison record; (2) correctly denied Appellant’s motion for declaratory judgment; and (3) did not err in denying Appellant’s motion for summary judgment. View "State ex rel. Evans v. Mohr" on Justia Law

The Supreme Court affirmed the judgment of the Tenth District Court of Appeals denying Byington Builders, Ltd.’s request for a writ of mandamus compelling the Industrial Commission to vacate its award to Thomas Trousdale of additional compensation for Byington’s violation of a specific safety requirement (VSSR), holding that although aspects of the Court of Appeals’ analysis were flawed, that court reached the correct result.Trousdale fell from a pitched roof of a two-story building while working for Byington. Trousdale’s workers’ compensation benefits claim was allowed for several injuries. Trousdale then filed an application for an additional award for a VSSR, claiming that Byington violated specific safety requirements. The Commission denied Trousdale’s VSSR application in part and granted it in part and awarded additional compensation in the amount of forty percent of Trousdale’s maximum weekly rate due to this VSSR. Byington then filed its mandamus complaint seeking a writ directing the Commission to vacate its prior decisions and to enter an order denying Trousdale’s request for a VSSR award. The Court of Appeals denied the writ. The Supreme Court affirmed, holding that the Commission did not abuse its discretion in granting Trousdale a VSSR award, and the Court of Appeals did not err in denying Byington’s request for a writ of mandamus. View "State ex rel. Byington Builders, Ltd. v. Industrial Commission" on Justia Law

At issue was whether Intermessage Communications and members of a proposed class of retail cellular-telephone-service subscribers seeking to recover treble damages under Ohio Rev. Code 4905.61 for regulatory violations related to the wholesale cellular-service market committed in the 1990s, as determined by the Public Utilities Commission of Ohio (PUCO), had standing to bring this action.The Supreme Court reversed the judgment of the Eighth District Court of Appeals affirming the trial court’s decision to certify the class and dismissed this matter, holding that Intermessage and the proposed class of retail cellular-service subscribers lacked standing to bring an action pursuant to section 4905.61 because the language of the statute limits recovery of treble damages to the “person, firm, or corporation” directly injured as a result of the “violation, failure, or omission” found by the PUCO. View "Satterfield v. Ameritech Mobile Communications, Inc." on Justia Law

The Supreme Court held that the decision of the Board of Tax Appeals (BTA) that the service provided by Seaton Corporation to Kal Kan Foods, Inc. was not a taxable “employment service” under Ohio Rev. Code 5739.01(B)(3)(k) and 5739.01(JJ) was reasonable and lawful.Seaton agreed to furnish, manage and supervise supplemental staffing to assist in production operations at Kal Kan’s manufacturing plant in Columbus, Ohio. The tax commission levied a sales-tax assessment against Seaton and a use-tax assessment against Kal Kan. The BTA found that the service at issue was not taxable because Seaton, not Kal Kan, supervised and controlled the workers that Seaton supplied to Kal Kan’s plant. The Supreme Court affirmed, holding (1) the BTA properly analyzed which entity exercised supervision or control over the work performed by Seaton’s workers at Kal Kan’s plant, and those factual findings were supported by the record; and (2) therefore, the BTA’s decision was reasonable and lawful. View "Seaton Corp. v. Testa" on Justia Law

The Supreme Court affirmed the decision of the board of tax appeals (BTA) affirming the tax commissioner’s denial of a charitable-use property-tax exemption for the subject property, holding that the BTA’s factual findings were supported by the record in this case.Chagrin Realty, the property owner, was a nonprofit organization exempt from federal income tax under 26 U.S.C. 501(c)(2). Chagrin leased the property to Community Dialysis Center (CDC), a nonprofit tenant, which operated a hemodialysis facility on the property. The Centers for Dialysis Care, Inc., a for-profit management company, contracted with the CDC and employed the personnel who worked for the CC. Chagrin Realty filed an application for real-property-tax exemption relating to the subject property, but the tax commissioner determined that Chagrin Realty did not satisfy the requirements for exemption under Ohio Rev. Code 5709.12 or 5709.121. The BTA affirmed, thus rejecting Chagrin Realty’s contention that its 501(c)(2) federal tax status and its reliance on vicarious-exemption theories qualified it as a “charitable” institution. The Supreme Court affirmed, holding that the BTA reasonably and lawfully found that Chagrin Realty is not a charitable institution. View "Chagrin Realty, Inc. v. Testa" on Justia Law

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) rejecting the method of valuation espoused by an appraiser for the property owner, HCP EMOH, LLC, to derive an opinion of value for an assisted-living facility and instead adopting the valuation reached by an appraiser for the Washington County Board of Revision (BOR) and Washington County Auditor (collectively, the county), holding that the BTA erred in adopting the county’s appraisal.The property at issue consisted of two parcels constituting almost seven acres of land and was improved with a one-story assisted-living facility. At issue was how an appraiser should separate the family’s business value from the value of the realty. HCP’s appraiser relied on apartment comparable to reach a value for the property. The county, however, relied on data from the assisted-living-facility market. The Supreme Court vacated the BTA’s decision, holding (1) case law permits but does not require consideration of apartment comparable; but (2) the county’s appraiser was not scrupulous in selecting data that led him to value the business rather than the realty. View "HCP EMOH, LLC v. Washington County Board of Revision" on Justia Law