Justia Ohio Supreme Court Opinion Summaries

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) denying Appellant’s request to reduce the value of residential property he owned during the 2013 tax year. The subject property consisted of a .13-acre parcel improved with a single-family home. For tax year 2013, Appellant requested that the Board of Revision (BOR) reduce the fiscal officer’s valuation from $88,600 to $6,000. The BOR retained the fiscal officer’s valuation. The BTA also retained the fiscal officer’s valuation, concluding that Appellant failed to met his burden to adduce competent and probative evidence of value and that there was inadequate evidence to independently determine a value. The Supreme Court remanded for consideration of the evidence, holding that the BTA erred by failing to account for potentially material evidence of the property’s sale in 2009. View "Mann v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) determining that the subject property in this case should be valued in 2013 according to its 2012 sale price of $550,000. The property was retail property that was split from a larger parcel and sold to Appellee. For tax year 2013, the auditor valued the subject property at $2,199,700. Appellee filed a valuation complaint asking for a reduction to $850,000 - the same value attributed to the undivided parcel for tax year 2012. The Board of Revision (BOR) reduced the new parcel’s value to $1,282,740. The BTA rejected the BOR’s valuation and valued the property at $550,000, finding that the 2012 sale was a recent arm’s-length transaction. The Supreme Court affirmed, holding that the BTA’s decision was reasonable and lawful. View "Huber Heights City Schools Board of Education v. Montgomery County Board of Revision" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) and Board of Revision (BOR) to retain the county fiscal officer’s valuation of real property owned by Appellant. The subject property consisted of a single-family dwelling located on a half-acre parcel in the city of Beachwood. For tax year 2013, Appellant filed a complaint seeking to reduce the fiscal officer’s valuation from $1,429,100 to $850,000. The Supreme Court affirmed the BTA’s decision, holding (1) Appellant’s value-related arguments and procedural arguments were unavailing; and (2) Appellant failed to show that the BTA acted unreasonably or unlawfully. View "Jakobovitch v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) adopting $951,776 as the value of the subject property in this real-property-tax-valuation case for tax year 2012. The value was based on the reported sale price of a carwash. Appellant, the property owner, paid a total of $951,776 in connection with exercising its option to purchase the property from its lessor in 2012. The Board of Revision (BOR) adopted $900,000 as the property value because that amount was the base purchase price stipulated in Appellant’s purchase option. The BTA concluded that the the “sale price” included two additional amounts that had been paid in connection with the sale that were associated with accumulated rent obligations. The Supreme Court reversed the BTA’s decision and reinstated the value determined by the BOR, holding that the “sale price” for purposes of determining the property’s tax value was $900,000. View "Orange City School District Board of Education v. Cuyahoga County Board of Revision" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) reversing the tax commissioner’s determination finding that certain apartment buildings did not qualify for an exemption under Ohio Rev. Code 5709.87. Appellee, the owner of the property in question, remediated the property and improved it with apartment buildings. The tax commissioner found that the apartment buildings did not qualify for a partial tax exemption under section 5709.87 - the “brownfield exemption” - for having undergone environmental cleanup. The BTA, however, concluded that Appellee was entitled to a tax exemption for the assessed value of the apartment buildings under section 5709.87. The Supreme Court affirmed, holding (1) the tax commissioner waived his main argument and one other issue by failing to raise them first before the BTA; and (2) the tax commissioner’s remaining arguments lacked merit. View "Kinnear Road Redevelopment, L.L.C. v. Testa" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming in part and reversing in part a tax assessment issued by the tax commissioner based on a consumer-use-tax audit of certain purchases made by Accel, Inc. The court held that the BTA acted reasonably and lawfully in (1) reversing the imposition of use tax on materials Accel acquired to be used and incorporated into gift sets; (2) reversing the imposition of use tax on certain transactions by which Accel obtained employment services through one of its suppliers; (3) ruling that no portion of the assessment was time-barred under Ohio Rev. Code 5703.58(B); (4) declining to exempt the production of gift sets and employment-services transactions with a different supplier; and (5) admitting into evidence the report and testimony of the opposing parties’ expert witnesses. View "Accel, Inc. v. Testa" on Justia Law

The Supreme Court affirmed the court of appeals’ denial of Appellant’s petition for writs of mandamus and prohibition. In his original action for writs of mandamus and prohibition, Appellant alleged, among other things, that the judge who presided over his 1981 jury trial had never pronounced judgment or sentenced him. The court of appeals granted summary judgment for Defendants and denied the requested writs. The Supreme Court affirmed, holding (1) with one possible exception, the claims Appellant was making were barred by res judicata; and (2) summary judgment was proper on the only allegation that Appellant raised in the present case that may not have already been litigated. View "State ex rel. Jackson v. Ambrose" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals dismissing the petition of Appellant for a writ of mandamus. In his petition, Appellant argued that he was entitled to be released from custody under the same terms as his original parole because the Ohio Adult Parole Authority (APA) failed to hold a hearing within a reasonable time to determine whether Appellant had violated the terms of his release. The court of appeals granted summary judgment for the APA. The Supreme Court affirmed, holding (1) the court of appeals correctly ruled that Appellant’s mandamus claim was barred by res judicata because it arose “from a nucleus of facts that was the subject matter” of previous legal actions; and (2) the motion for declaratory judgment that Appellant filed in this appeal is denied. View "State ex rel. Alford v. Adult Parole Authority" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals denying Appellant’s petition for a writ of prohibition in this case seeking modification of child support. After a Florida dissolution decree was registered in Ohio, Mother filed the motion to modify child support. Father moved to dismiss, arguing that the Ohio trial court lacked subject matter jurisdiction over the motion to modify child support. Judge Colleen Falkowski denied the motion to dismiss, finding that jurisdiction to rule on the motion to modify child support was provided by Ohio Rev. Code 3115.611(A)(2). Thereafter, Father filed a petition for a writ of prohibition seeking an order preventing Judge Falkowski and a magistrate of the common pleas court (collectively, Appellees) from exercising further jurisdiction over the motion to modify child support. The court of appeals dismissed Father’s petition, finding that Father failed to demonstrate that Appellees lacked jurisdiction to proceed. The Supreme Court affirmed, holding that the trial court did not patently and unambiguously lack jurisdiction to determine whether section 3115.611(A)(2) authorized it to rule on Mother’s motion to modify the out-of-state child-support order. View "Salloum v. Falkowski" on Justia Law

The Supreme Court denied Petitioner’s petition for a writ of habeas corpus seeking an order releasing him on bond and suspending execution of his sentence pending appeal. Petitioner, who was convicted of aggravated possession of drugs, appealed, seeking the reversal of his conviction based on ineffective assistance of counsel. The trial court denied Petitioner’s motion for bail pending appeal, and the court of appeals denied a similar motion filed by Petitioner. The Supreme Court held that Petitioner failed to show that the court of appeals abused its discretion in denying Petitioner’s motion for bond pending appeal and thus denied his petition for a writ of habeas corpus and denied as moot his motion for an expedited ruling. View "Small v. Hooks" on Justia Law