Justia Ohio Supreme Court Opinion Summaries

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming the decision of the tax commissioner concluding that Appellant’s purchase of an aircraft and then leasing it to its sole corporate member was taxable, holding that Appellant failed to carry its burden to show that it met the requirements of the sale-for-resale exception. See Ohio Rev. Code 5739.01(E) and 5741.02(C)(2).Appellant purchased the aircraft without paying sales or use tax on it and then leased it to its sole corporate member. The tax commissioner assessed used tax against Appellant for this purchase, thus rejecting Appellant’s argument that the purchase was nontaxable under the definition of “retail sale,” commonly known as the sale-for-resale exception. Specifically, the tax commissioner found that Appellant was not “engaging in business” within the meaning of the exception. The BTA affirmed. The Supreme Court affirmed, holding that the BTA (1) did not misapply the sale-for-resale exception; (2) did not run afoul of due process in disregarding certain portions of Appellant’s brief; and (3) did not err in making certain discovery rulings. View "Pi In The Sky, LLC v. Testa" on Justia Law

The Supreme Court granted the writ of mandamus sought by Relator seeking to compel the Ohio Department of Rehabilitation and Correction (DRC) to release security-camera video footage related to a use-of-force incident at Marion Correctional Institution, holding that Relator was entitled to the writ and that Relator was further entitled to attorney fees and statutory damages.DRC argued that the video at issue was not a public record because it qualified as an “infrastructure record” and a “security record,” both of which were exceptions to the definition of a “public record” and therefore not subject to release or disclosure under Ohio Rev. Code 149.433. The Supreme Court disagreed and ordered DRC to provide Relator with an unreacted copy of the requested video, holding (1) the requested record was neither an infrastructure record nor a security record; (2) DRC was required to reimburse Relator for the court costs he paid to commence this action; (3) Relator was entitled to attorney fees and statutory damages; and (4) DRC’s motion for a protective order is denied as moot. View "State ex rel. Rogers v. Department of Rehabilitation and Correction" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals granting a writ of quo warranto sought by the attorney general and ordering the dissolution of Omar Ibn El Khattab Mosque, Inc., holding that the corporation’s failure to adhere to statutory requirements amounted to a surrender of the corporation’s rights and privileges necessitating the remedy of dissolution.Following its inception, the corporation failed to comply with corporate formalities, leading to internal disagreements. A rift subsequently formed between members of the corporation’s congregation, and competing boards of directors were elected, both claiming authority over the corporation and its charitable funds. The leadership struggle led to the funds being frozen and transferred to the Franklin County Clerk of Courts. The attorney general later brought this action seeking to dissolve the corporation. The court of appeals granted the writ and remanded the matter to the court of common pleas to supervise the winding down of the corporation and appoint a trustee or receiver to oversee the creation of a successor entity. The Supreme Court affirmed, holding that the facts established a causal link between the failure to observe corporate formalities and the congregation’s schism and the loss of charitable funds. View "State ex rel. DeWine v. Omar Ibn El Khattab Mosque, Inc." on Justia Law

The Supreme Court granted in part an itemized application filed by Relators seeking a total of $106,172.50 in attorney fees and $1,256.65 in costs after the Court granted Relators their allowable costs and reasonable attorney fees under Ohio Rev. Code 733.61 in connection with their successful petition for a writ of mandamus, holding that, in the future, billing for a block of time in which several separate tasks were performed, or block billing, will no longer be permitting in applications for attorney fees in the Court and that tasks should be billed individually and in tenths of an hour.The Court ultimately granted in part the application for attorney fees and denied the application for costs, awarding Relators $58,655 in attorney fees. The Court held (1) the hours in Relators’ application warranted substantial reductions; and (2) Relators were not entitled for the costs they sought. View "State ex rel. Harris v. Rubino" on Justia Law

The Supreme Court denied the writ of mandamus sought by Relator to compel Kent State University to comply with her records request under Ohio Rev. Code 149.43, holding that Relator was not entitled to additional records beyond those that she had already received pursuant to her request.After Kent State responded to Relator’s records request, Relator filed this mandamus complaint. Following the complaint, Kent State provided additional records. The Supreme Court denied relief, holding that Kent State did not fail to uphold its duties under section 149.43. The Court granted Relator an award of statutory damages in the amount of $1,000 and granted Relator’s request for reasonable attorney fees but denied her request for court costs. View "State ex rel. Kesterson v. Kent State University" on Justia Law

The Supreme Court denied the writ of mandamus sought by Relator seeking to compel Kent State University with certain records regarding student-athletes under the Public Records Act, Ohio Rev. Code 149.43, holding that Relator failed to show by clear and convincing evidence that Kent State failed fully to respond to her records request.Kent State provided several hundred pages of records in response to Relator’s records request. Relator later filed her mandamus complaint alleging that Kent State failed fully to respond to her request. The Supreme Court denied relief, holding (1) despite Kent State’s failure fro comply with Relator’s request within a reasonable period of time, Kent State’s eventual production of all the requested records rendered Relator’s mandamus claim moot; and (2) Relator was entitled to $1,000 in statutory damages and reasonable attorney fees but was not entitled to an award of court costs. View "State ex rel. Kesterson v. Kent State University" on Justia Law

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 answered a certified question of law by holding that a defendant is not entitled to jail time credit for pre-sentence detention time when held on bond if, during the same period of time, he is serving a sentence on an unrelated case.On appeal from his sentence, Defendant argued that he was entitled to an award of jail time credit from the time that his bond was revoked on felony charges, regardless of the fact that he was already incarcerated for a probation violation. The appellate court determined that Defendant was entitled to credit for the entire time he was incarcerated since his bail was revoked. The Supreme Court reversed, holding that Defendant was not entitled to jail time credit while held on bond because, at the same time, he was serving a sentence on an unrelated case. View "State v. Cupp" 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 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