Justia Ohio Supreme Court Opinion Summaries

The two property owners of two different parcels of real property, one of which was situated in the Dublin City School District and the other in the Columbus City School District, filed claims for tax exemption on the basis that Columbus State Community College was a tenant in each of the buildings and provided educational services to students at each location. The tax commissioner denied the applications. The Board of Tax Appeals partially granted exemptions, concluding that the Supreme Court’s decision in Cleveland State Univ. v. Perk permitted exemptions under Ohio Rev. Code 5709.07(A)(4) when the public college leased the property from a landlord. The Supreme Court reversed, holding that the BTA erred by construing section 5709.07(A)(4) to allow exemption, as Perk’s holding did not apply to the facts in this case. View "Equity Dublin Assocs. v. Testa" on Justia Law

Canal Winchester MOB, LLC (“MOB”), the ground lessee of a medical office building, filed a complaint challenging the tax-year-2010 valuation of the building. The Board of Revision retained the auditor’s valuation. MOB, together with the record owner of the property, appealed. In its decision, the Board of Tax Appeals (“BTA”) sua sponte considered the jurisdictional validity of the complaint and held that MOB did not have standing to file the complaint. Accordingly, the BTA ordered dismissal. The Supreme Court vacated the BTA’s decision, holding that the BTA should have afforded MOB the opportunity to plead and prove its standing. Remanded. View "Diley Ridge Med. Ctr. v. Fairfield County Bd. of Revision" on Justia Law

This case involved the tax-year-2009 value of a parcel of property and presented the question of whether an auction sale price can ever be regarded as evidence of a property’s value and, if so, under what circumstances. The Board of Tax Appeals (BTA) found that the auction sale in this case was a voluntary, arm’s-length transaction, and therefore, that the sale price was the best evidence of the true value of the property. The Supreme Court affirmed, holding (1) Ohio Rev. Code 5713.04, read in conjunction with former Ohio Rev. Code 5713.03, requires the taxing authorities to presume that an auction sale price is not a voluntary, arm’s-length transaction, but that presumption may be rebutted by evidence that a particular sale was in fact voluntary and did occur at arm’s length; and (2) the record supported the BTA’s finding that this particular auction sale was voluntary and occurred at arm’s length. View "Olentangy Local Sch. Bd. of Educ. v. Delaware County Bd. of Revision" on Justia Law

In an underlying partition action, Appellant objected to a magistrate’s decision. Judge Nancy Russo of the Cuyahoga County Common Pleas Court affirmed the magistrate’s decision. Judge Russo subsequently issued a final judgment ordering a sheriff’s sale and setting the terms of distribution of the proceeds. Rather than appealing the final order, Appellant sought a writ of mandamus directing Judge Russo to issue a final, appealable order on her adoption of the magistrate’s decision. The court of appeals denied a writ. The Supreme Court affirmed, holding that Appellant had an adequate remedy in the ordinary course of law by way of appeal, and therefore, Appellant could not satisfy the elements required for a writ of mandamus. View "State ex rel. Luoma v. Russo" on Justia Law

Kohl’s Illinois, Inc. filed a valuation complaint challenging the tax year 2010 valuation of a Kohl’s store in Marion County. The Board of Revision (BOR) dismissed the case, finding that the complaint was void because the property was subject to a tax-increment-financing (TIF) agreement that contained a covenant prohibiting the filing of a complaint against the value. The Board of Tax Appeals (BTA) affirmed the decision of the BOR. The Supreme Court vacated the decision of the BTA, holding (1) any bar to the complaint that arises from the TIF agreement is not a jurisdictional restriction, and therefore, the complaint was not void; (2) the beneficiaries of the covenant had the burden to assert the covenant as a defense against Kohl’s complaint; and (3) because the beneficiaries did not shoulder the burden to prove their entitlement to a dismissal of Kohl’s complaint, the decision of the BTA must be vacated. Remanded. View "Kohl’s Ill., Inc. v. Bd. of Revision" on Justia Law

Bank of America, N.A. filed a complaint in foreclosure against George and Bridget Kuchta, claiming to be the holder of a promissory note and assignee of the mortgage. The trial court granted summary judgment to the bank and entered a decree of foreclosure in its favor. The Kuchtas moved to vacate the summary judgment and decree of foreclosure, arguing that the bank lacked standing to commence the action because it did not prove ownership of the note and because the mortgage assignment was fatally flawed. The trial court denied the motion. The court of appeals reversed, holding that standing is a jurisdictional matter and that Bank of America’s alleged lack of standing would warrant relief from judgment. The Supreme Court reversed, holding that a lack of standing cannot support a motion for relief from judgment, and lack of standing does not render a judgment void for lack of subject matter jurisdiction. View "Bank of Am., N.A. v. Kuchta" on Justia Law

Plaintiff filed this action alleging that Defendant breached certain leases by failing to provide separate meters for utilities inside the leased premises. The trial court granted a preliminary injunction and ordered Defendant to install separate meters for utilities within thirty days. Although Defendant subsequently provided separate meters for the leased premises, the trial court found Dashing Pacific in contempt of court and ordered it to correct certain distribution systems within thirty days or the court would impose a fine of $1,000 per day until Defendant complied with the order. Defendant appealed. The court of appeals denied Plaintiff’s motion to dismiss the appeal, concluding that a contempt citation is final and appealable if it includes both a finding of contempt and pronouncement of a penalty or sanction, even though the order contains purge conditions. The Supreme Court affirmed, holding that a court order finding a party in contempt and imposing a sentence conditioned on the failure to purge is final and appealable on the issue of whether the party is in contempt of court. View "Docks Venture, LLC v. Dashing Pac. Group, Ltd." on Justia Law

For the tax year 2008, Appellant, a property owner and taxpayer, filed four valuation complaints challenging the Summit County Fiscal Officer’s valuation of seven parcels. The Summit County Board of Revision (BOR) rejected Appellant’s requests for decreased valuations for lack of probative evidence. On appeal, Appellant urged the Board of Tax Appeals (BTA) to adopt to certain properties the contractual allocation of the purchase price of a large industrial-warehouse business Appellant sold in 2010. The BTA found that the values determined by the fiscal officer and the BOR should be retained, concluding that the 2010 sale included some but not all of the parcels at issue as well as parcels that were not at issue. The Supreme Court affirmed, holding (1) the BTA acted reasonably and lawfully in concluding that the allocation evidence did not suffice to establish the value of the properties; and (2) Appellant failed to discharge its burden to show the propriety of an allocated sale price. View "RNG Props., Ltd. v. Summit County Bd. of Revision" on Justia Law

Appellants owned the mineral rights and the State owned the surface rights to a certain tract of land. When the property was transferred to the State, the seller reserved all mineral rights and “reasonable surface right privileges.” Appellants filed a complaint for declaratory judgment seeking a determination that they were entitled to surface-mine a reasonable portion of the property. The court of common pleas granted summary judgment for the State, and the court of appeals affirmed. The Supreme Court reversed, holding that the contract entitled Appellants to surface-mine the property, subject to the reasonableness standard of the contract. Remanded. View "Snyder v. Ohio Dep’t of Natural Res." on Justia Law

At issue in this case was whether Ohio Rev. Code 5721.25 permits a mortgage holder to redeem the mortgaged property when it is the subject of a tax foreclosure proceeding. Here, Vanderbilt Mortgage and Finance, Inc. (Vanderbilt) was the holder of both a promissory note and mortgage on certain property. Due to the mortgagors’ failure to pay taxes on the property, the county treasurer initiated a tax foreclosure proceeding for delinquent taxes. The question before the trial court was whether Vanderbilt had the right to redeem. The trial court concluded that Vanderbilt was a “person entitled to redeem” under section 5721.25, granted Vanderbilt’s motion to stay the confirmation of sale and to vacate and set aside the sheriff’s sale. The court of appeals reversed, determining that Vanderbilt was not entitled to redeem the property. The Supreme Court reversed the court of appeals, holding (1) “any person entitled to redeem the land” under section 5721.25 includes “any owner or lienholder of, or other person with an interest in” the property as set forth in section 5721.181; and (2) therefore, Vanderbilt, as a lienholder, was entitled to redeem the land. Remanded. View "In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens" on Justia Law