Justia Ohio Supreme Court Opinion Summaries

At issue in this case was the value for tax year 2012 of four residential properties used as rental properties. The Franklin County Board of Revision (BOR) ordered reductions based on unspecified area sale prices and rents. The Board of Tax Appeals (BTA) retained the BOR’s reduced valuations of the property. The Columbus City Schools Board of Education (BOE) appealed, asking that the Supreme Court reverse the BTA’s decision and reinstate the original valuations found by the county auditor. The Supreme Court affirmed based on the authority of Columbus City Schools Bd. of Educ. v. Franklin County Bd. of Revision, in which the Court confronted similar claims in an appeal by the BOE and rejected the claims because the BOE had not raised and preserved them before the BTA. View "Oak View Props., LLC v. Franklin County Bd. of Revision" on Justia Law

Buckeye Hospitality, Inc, the owner of a Comfort Inn hotel property located in Franklin County, filed a complaint seeking a reduction of the value assigned to its property. The Columbus City Schools Board of Education filed a countercomplaint seeking retention of the auditor’s valuation. The Franklin County Board of Revision (BOR) adopted the lower value set forth by Buckeye’s appraiser, with an adjustment. The Board of Tax Appeals (BTA) found that the valuation analysis of Buckeye’s appraiser was supported by the evidence and adopted the BOR’s approach. The Supreme Court affirmed the decision of the BTA, holding that the record contained sufficient evidence to support the decision of the BOR and the BTA. View "Columbus City Schs. Bd. of Educ. v. Franklin County Bd. of Revision" on Justia Law

Veolia Water North American Operating Services, Inc., the private owner and operator of a waste-water-treatment plant that serves both communities and certain manufacturers, sought exemption of real-estate improvements and all the personal property at the plant. The basis for its exemption claim was the treatment of industrial waste water generated by its manufacturing customers. The tax commissioner granted the exempt-facility certificate for a percentage of the personal property that reflected the amount of inflow that was industrial waste water but did not include the amount of residential waste water generated by the communities. The Board of Tax Appeals (BTA) affirmed. The Supreme Court affirmed, holding (1) the BTA’s conclusion that certain property was not entitled to the partial exemption was both reasonable and lawful; and (2) the tax commissioner did not violate its duty to give some of Veolia’s supplemental documentation to the Ohio Environmental Protection Agency. View "Veolia Water N. Am. Operating Servs., Inc. v. Testa" on Justia Law

The Ohio Board of Nursing commenced a professional disciplinary action against Beverly Clayton, a staff nurse in the intensive care unit (ICU) of Mercy Hospital Western Hills, for alleged violations of Ohio Rev. Code 4723. In a number of separate motions, Clayton requested subpoenas for the personal appearance of numerous people and subpoenas duces tecum seeking to obtain several different collections of documents. The Board filed a motion to limit subpoena request, arguing that the number of requests was successive. The hearing examiner denied the Board’s motion in large part but granted the request with respect to certain ICU patient records. After a hearing, the hearing examiner concluded that discipline was warranted. The trial court affirmed the Board’s decision. The court of appeals affirmed, implying that the hearing examiner’s decision to limit the subpoena may have been erroneous but that Clayton failed to establish prejudice. The Supreme Court affirmed, holding (1) a hearing examiner for the Board of Nursing has the discretion to limit or quash subpoenas requested during disciplinary proceedings; and (2) the hearing examiner’s decision to limit Clayton’s subpoena duces tecum in this case was not an abuse of discretion. View "Clayton v. Ohio Bd. of Nursing" on Justia Law

503 South Front Street, LP, a for-profit corporation, owned 30,000 square feet of commercial space and leased the property for a term of thirty years to ShadoArt Productions, a nonprofit organization. ShadoArt filed an application for exemption under Ohio Rev. Code 5709.12 and 5709.121, which statutes articulate the substantive requirements for public-use and charitable-use exemptions. The tax commissioner denied the request. The Board of Tax Appeals (BTA) affirmed. On appeal, ShadoArt argued that because Ohio Rev. Code 5715.27, which permits certain long-term lessees to file applications for exemption, authorizes it to file an application for exemption, it was also entitled to receive an exemption under sections 5709.12 and 5709.121. The Supreme Court affirmed the decision of the BTA, holding (1) amended section 5715.27 did not alter the substantive requirements for any specific exemption under chapter 5709; and (2) ShadoArt’s claim for exemption did not satisfy the requirements set forth in sections 5709.12 and 5709.121 because the property does not belong to a charitable institution. View "ShadoArt Prods., Inc. v. Testa" on Justia Law

Rural Health Collaborative of Southern Ohio, Inc. owned a facility in Adams County that was operated under lease by Dialysis Clinic, Inc. Rural Health filed a charitable-use exemption application for the property. The tax commissioner denied the exemption. The Board of Tax Appeals (BTA) concluded that Rural Health qualified as a charitable institution under Ohio Rev. Code 5709.121(A)(2) and granted the exemption. The Supreme Court vacated the BTA’s grant of exemption and remanded, holding (1) the BTA did not abuse its discretion in determining that Rural Health qualifies as a charitable institution; but (2) BTA erred in granting the exemption because the BTA did not fully analyze the claim under Ohio Rev. Code 5709.121(A)(1). Remanded. View "Rural Health Collaborative of S. Ohio, Inc. v. Testa" on Justia Law

In 2010, the Washington County Auditor determined a value of $9,091,000 for a Lowe’s Home Center store in Marietta. Lowe’s filed a complaint before the Washington County Board of Revision (BOR) seeking a reduction to $3,600,000. The BOR retained the auditor’s valuation. On appeal, Lowe’s and the County presented competing appraisals. The Board of Tax Appeals (BTA) adopted the County’s appraisal, concluding that the County’s comparables were more appropriate. Lowe’s appealed, arguing that the BTA misapplied the Supreme Court’s decision in Meijer Stores Ltd. Partnership v. Franklin County Bd. of Revision by adopting the type of appraisal in this case that the BTA rejected in Rite Aid of Ohio, Inc. v. Washington County Bd. of Revision. The Supreme Court explained the significance of Meijer Stores in its decision in the Rite Aid appeal, also issued today. The Supreme Court vacated the BTA’s decision in the instant case, holding that reading the BTA decision in light of that explanation identified a significant omission in the BTA’s analysis. Remanded. View "Lowe's Home Ctrs., Inc. v. Washington County Bd. of Revision" on Justia Law

The 2010, the Washington County Auditor determined a value of $3,319,000 for multiple parcels that together constituted a Rite Aid drugstore and its parking lot. Rite Aid of Ohio, Inc. filed a complaint before the Washington County Board of Revision (BOR) seeking a reduction. The BOR retained the auditor’s valuation. On appeal, Rite Aid and the County presented competing appraisals. The County’s appraisal was more than twice that of Rite Aid’s. The Board of Tax Appeals (BTA) adopted Rite Aid’s appraisal as the value of the property. The Supreme Court affirmed, holding that the Supreme Court’s decision in Meijer Stores Ltd. Partnership v. Franklin County Bd. of Revision did not require the use of the kind of comparables that the County’s appraiser relied upon because Meijer Stores was not applicable in this case. View "Rite Aid of Ohio, Inc. v. Washington County Bd. of Revision" on Justia Law

Robert Mason was injured while working as a truck driver for Old Dominion Freight Line, Inc. Mason later applied for permanent-total-disability compensation. The Industrial Commission of Ohio granted Mason’s application based on the reports of two Commission specialists. Old Dominion filed a complaint for a writ of mandamus that would require the Commission to vacate its award of permanent-total-disability compensation, maintaining that the reports were flawed because the doctors did not review the defense medical reports in advance of their independent medical examinations. The court of appeals denied the writ. The Supreme Court affirmed, holding (1) Old Dominion’s request to depose the doctors was not reasonable; and (2) the reports constituted some evidence of permanent total disability, and therefore, Old Dominion failed to establish a clear legal right to the relief requested and a clear legal duty on the part of the Commission to provide such relief. View "State ex rel. Old Dominion Freight Line, Inc. v. Indus. Comm’n" on Justia Law

A petition was submitted to to the clerk of the Hilliard City Council to amend the city charter. The City Council voted against an ordinance to place the proposed charter amendment on the March 15, 2016 ballot. Relators sought a writ of mandamus to compel the Hilliard City Council to approve an ordinance placing a proposed city-charter amendment on the March 15, 2016 ballot. Relators subsequently commenced this original action for a writ of mandamus. The Supreme Court granted the writ, holding that the city council’s objections to the petition were unavailing, and therefore, the city council was compelled to approve the necessary ordinance to place the initiative petition on the March 15, 2016 ballot. View "State ex rel. Carrier v. Hilliard City Council" on Justia Law