Justia Ohio Supreme Court Opinion Summaries

In this real-property tax case, the Supreme Court vacated the decision of the Board of Tax Appeals (BTA) adopting a certain property’s sale price without giving full consideration to the appraisal offered by the property owner, holding that the BTA did not act reasonably and lawfully.At issue was the tax-year 2014 value of a single-tenant building occupied by J.P. Morgan Chase under a net lease. Although, under the amended version of Ohio Rev. Code 5713.03 appraisal evidence is admissible and competent alongside sale-price in determining a property’s value, the BTA adopted the property’s sale price without giving full consideration to appraisal evidence. The Supreme Court vacated the decision of the BTA, holding that the BTA did not properly perform its fact-finding duties in this case. View "GC Net Lease @(3)(Westerville) Investors, LLC v. Franklin County Board of Revision" on Justia Law

In this real-property tax case, the Supreme Court vacated the decision of the Board of Tax Appeals (BTA) adopting a certain property’s sale price without considering the appraisal offered by the property owner, holding that the BTA did not properly perform its fact-finding duties.The property at issue was a single-tenant office building occupied by J.P. Morgan Chase under a net lease. On appeal, the BTA noted that under the applicable version of Ohio Rev. Code 5713.03, the fee-simple estate must be valued as if unencumbered. Nonetheless, the BTA adhered to caselaw applying an earlier version of the statute that emphasized the use of the sale price to determine value. The BTA then adopted the November 2013 sale price as the property value for tax year 2013. The Supreme Court reversed, holding that appraisal evidence is relevant and admissible, that no threshold showing was required before a tax tribunal must give full consideration to appraisal evidence, and that remand was required for further proceedings. View "Westerville City School District Board of Education v. Franklin County Board of Revision" on Justia Law

The Supreme Court denied the writ of mandamus sought by six Columbus electors (Relators) to compel members of the Franklin County Board of Elections (Respondents) to place a proposed city ordinance on the November 6, 2018 ballot, holding that Respondents did not abuse their discretion in excluding the measure from the ballot.If adopted, the proposal would establish a “Community Bill of Rights” related to water, soil, and air protection and prohibit certain oil and gas extraction activities within the City of Columbus. Respondents found that the proposed ordinance was beyond the city’s legislative power because it would create new causes of action. The Supreme Court agreed, holding that Respondents did not abuse their discretion in concluding that the proposed ballot measure was beyond the scope of the city’s legislative power. View "State ex rel. Bolzenius v. Preisse" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) adopting the property value stated in an appraisal report presented by the Licking Heights Local Schools Board of Education (BOE), holding that the property owner’s jurisdictional challenges to the decision below were unavailing.On appeal, the property owner argued (1) its withdrawal of the complaint it originally filed for tax year 2011 deprived the Franklin County Board of Revision (BOR) of jurisdiction to proceed on the BOE’s countercomplaint; and (2) the BOR’s jurisdiction was limited to consideration of the land value because the property owner’s original complaint contested the land value and not the value of improvements. The Supreme Court disagreed, holding (1) the voluntary dismissal of a complaint filed under Ohio Rev. Code 5715.19(A) does not retroactively invalidate a complaint filed under section 5715.19(B); and (2) the administrative tribunals’ jurisdiction under the BOE’s complaint was not limited to determining land value. View "Licking Heights Local Schools Board of Education v. Franklin County Board of Revision" on Justia Law

At issue in this appeal from a decision of the Board of Tax Appeals (BTA) was how best to determine the true value of a low income housing property that is both rent restricted and rent subsidized.Appellant, the property owner in this case, argued that rents as derived from rent-restricted comparable should be used in determining the true value of such a property but that the property’s rent subsidies should be excluded from consideration. The board of education, however, argued that the property’s actual rents, which include tenant-paid rent and rent subsidies, should be used. The Supreme Court vacated the BTA’s decision, holding that the BTA failed to weigh and analyze a potentially material piece of evidence presented by Appellant, and given the BTA’s failure to discharge its duty as the finder of fact, the case must be remanded with instruction that the BTA “explicitly account” for the evidence at issue, along with other evidence. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals denying Appellant’s petition for a writ of mandamus to compel the Ohio Parole Board to hold a parole hearing at which Appellant’s parole request would be given “meaningful consideration,” holding that Appellant did not demonstrate that the parole board failed to give his parole request meaningful consideration.On appeal, Appellant argued that the parole board did not give his parole request meaningful consideration as a result of materially false or misleading information in his parole record. The Supreme Court disagreed, holding that that Appellant failed to demonstrate that his parole record contained false or misleading information that might have adversely affected the board’s consideration of his parole request. View "State ex rel. Keith v. Department of Rehabilitation & Correction" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) upholding a use-tax assessment on the purchases of natural gas by East Manufacturing Corporation (East) and not granting an exemption under Ohio Rev. Code 5739.011(B)(4), (B)(8), or (C)(5).East manufactures custom aluminum truck trailers. The tax commissioner issued a use-tax assessment for East’s natural gas purchases, exempting only the portion of natural gas used in painting operations. On appeal to the BTA, East argued that the natural gas used to heat the its buildings was exempt because maintaining the temperature at fifty degrees Fahrenheit or higher in the plant’s buildings was essential to its manufacturing process. The BTA affirmed the commissioner’s assessment on the portion of the natural gas that East used to heat its plant and denied East’s claim for exemption in its entirety. The Supreme Court affirmed, holding that the BTA correctly determined that East did not qualify for an exemption for total environmental regulation of a “special and limited area” of the facility, for items used in a manufacturing operation, or for gas used in a manufacturing operation. View "East Manufacturing Corp. v. Testa" on Justia Law

The Supreme Court held that the valuation of a parcel of land with a supermarket owned by the Kroger Company by the Franklin County Board of Revision (BOR) of $2,390,000 conformed to Ohio Rev. Code 5713.03, and the Board of Tax Appeals (BTA) erred in determining otherwise.The BOR reached its determination by relying on Kroger’s appraiser’s valuation of the property, which was primarily based on using the sale prices of comparable retail properties and then making adjustments to reflect the unique characteristics of the Kroger property. The BTA, however, concluded that Kroger’s appraiser’s adjustment accounting for the fact that Kroger did not have parking lot on its parcel improperly removed from the parcel’s value the benefit of Kroger’s parking easement that allowed its patrons to park on adjacent property. The Supreme Court reversed, holding that the BTA erred by treating the appraiser’s adjustment as subtracting the value of Kroger’s parking easement. Rather, the appraiser evaluated the site as if it included the associated parking area and then determined the true value of the fee simple estate, as required by section 5713.03. View "Worthington City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

At issue was whether a utility company provided its customer adequate notice that natural-gas service to the customer’s property had been disconnected by hanging two notices on the front door of the property.The customer, who was not occupying the property, did not realize that the gas had been disconnected and did not discover the utility’s notices until the pipes froze and burst, causing damage. The Public Utilities Commission of Ohio (PUCO) determined that the utility gave adequate notice of the disconnection by hanging tags on the property’s front door. The Supreme Court affirmed, holding that there was nothing “unlawful or unreasonable” in the PUCO’s determination that the door-tag notice was adequate. View "Harris Design Services v. Columbia Gas of Ohio, Inc." on Justia Law

The Board of Tax Appeals (BTA) acted reasonably and lawfully in applying collateral estoppel to Appellant’s continuing complaint for tax years 2013 and 2014.Appellant, the owner of the real property at issue in this case, filed an original complaint for tax year 2012, asserting that the purchase price constituted the property’s true value. The county board of revision (BOR) and the BTA retained the fiscal officer’s valuation, concluding that the sale was not at arm’s length. Appellant then invoked the BOR’s continuing-complaint jurisdiction for tax years 2013 and 2014. The BOR retained the original value for tax years 2013 and 2014. On appeal, the BTA held that the doctrine of collateral estoppel applied, barring Appellant from relitigating the arm’s-length-sale issue on the continuing complaint. The Supreme Court affirmed, holding that the BTA properly applied collateral estoppel. View "Julia Realty, Ltd. v. Cuyahoga County Board of Revision" on Justia Law