Justia Ohio Supreme Court Opinion Summaries

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the tax commissioner’s denial of 2350 Morse LLC’s application for tax exemption of real property leased to a community school, holding that the BTA unreasonably ignored evidence of 2350 Morse’s intent in leasing the property. Morse sought an exemption for the property for tax year 2010 under both Ohio Rev. Code 5709.07 and 5709.121. The commissioner decided that 2350 Morse was not entitled to an exemption because the property had been leased “with a view to profit” for purposes of former section 5709.07(A)(1). The BTA affirmed. The Supreme Court reversed, holding that no reasonable reading of the record could support a finding that 2350 Morse leased the property with a view to profit. View "2350 Morse, LLC v. Testa" on Justia Law

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) that denied a tax exemption for real property leased to a community school. The tax commissioner determined that for tax years 2008 through 2010, because the property owner had collected “substantial market-rate rent,” the property was leased “with a view to profit” for purposes of former Ohio Rev. Code 5709.07(A)(1), and therefore, no exemption was available. The BTA affirmed on the basis that the school’s rental payments exceeded the lessor’s expenses under the lease. The Supreme Court vacated the BTA’s decision and remanded the case, holding (1) the key inquiry in determining whether property is lease with a view to profit focuses on the intention of the lessor; and (2) the BTA unreasonably ignored evidence of the lessor’s intent in this case. View "Breeze, Inc. v. Testa" on Justia Law

The Supreme Court affirmed the judgment of the court of appeals denying Petitioner’s petition for a writ of mandamus, holding that the claims asserted in the petition were barred by res judicata. Petitioner pleaded guilty, pursuant to a plea agreement, to two counts of aggravated murder. Instead of appealing, Petitioner filed a petition for a writ of mandamus, arguing that the sentencing entry was void and that he was entitled to a new sentencing hearing. The issues for review presented in the mandamus petition were identical to the claims asserted in Petitioner’s motion before the trial court. The court of appeals denied the mandamus petition. The Supreme Court affirmed, holding that the claims asserted in the petition were barred by res judicata. View "State ex rel. Hughes v. Cuyahoga County" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) determining that a corporate executive’s supplemental executive retirement plan (SERP) was not subject to the city of Cleveland’s income tax. Upon retirement, the executive became entitled to receive benefits from the SERP, which was to be paid from an annuity over the court of his and his spouse’s lives. Cleveland sought to tax the present value of those future payments at the time of the retirement. The Supreme Court held that because a Cleveland ordinance exempts “pensions” from the city income tax and because the SERP constitutes a pension, the city income tax does not apply. View "MacDonald v. Cleveland Income Tax Board of Review" on Justia Law

The Supreme Court denied writs of mandamus requested by Relators - the members of the Athens County and Medina County Committees of Petitioners - seeking to compel Respondents - Relators’ respective county board of elections - to certify initiative petitions to the November ballot. The petitions, which proposed the adoption of a county charter, were denied on the grounds that they were invalid. The Supreme Court held that the boards of elections were justified in finding the petitions invalid and that that issue was dispositive. Because the committees failed to establish a clear legal duty on the part of the boards to place the charter petitions on the ballot, the committees were not entitled to writs of mandamus. View "State ex rel. McGinn v. Walker" on Justia Law

The Supreme Court granted in part a writ of prohibition requested by Relators - Rocky Ridge Development, LLC and Stanley Industries, Inc. - against common laws court judge Bruce Winters after Judge Winters issued a temporary restraining order against Relators enjoining them from operating in Benton Township until “they are in compliance with the Benton Township Zoning Resolution and the laws of the State of Ohio.” Benton Township had filed a compliant for declaratory and injunctive relief against Relators, alleging that the companies were violating the terms of a Land Application Management Plan (LAMP), were in violation of local zoning ordinances and state law, and were creating a public nuisance. The Supreme Court (1) granted a limited writ of prohibition to prevent the judge from deciding any issues that properly belong to the Environmental Review Appeals Commission, such as the wisdom or propriety of issuing the LAMP or Rocky Ridge’s compliance with the LAMP; but (2) denied the writ as to all claims involving alleged violations of Benton Township’s local ordinances or allegations that Rocky Ridge’s operations were creating a public nuisance. View "State ex rel. Rocky Ridge, LLC v. Winters" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA), which adopted $8,492,910 as the property value for a thirty-seven-acre parcel of real property for tax years 2011 through 2013. The BTA based its decision on the purchase price that Buckeye Terminals, LLC, the landowner, reported on a June 2011 conveyance fee statement. On appeal, Buckeye Terminals argued that the reported price did not accurately reflect the true value of the real property. The Supreme Court held that the BTA’s decision to retain the Board of Revision’s valuation for tax years 2011 through 2013, based solely on the June 2011 conveyance fee statement rather than an independent determination of the value of the property, was unreasonable and unlawful. View "Buckeye Terminals, LLC v. Franklin County Board of Revision" on Justia Law

In this original action, Relator requested a writ of prohibition to void the court of appeals’ judgment in the State’s appeal of a judgment granting Relator postconviction relief, to void the common pleas judge’s subsequent orders on remand, and to preclude the court of appeals from ruling on Relator’s direct appeal of the judge’s denial of his motion for a new trial. Upon the State’s appeal, the court of appeals reversed the court of common pleas’ determination that Relator, who was convicted of murdering his former wife, was actually innocent of the aggravated murder and grant of postconviction relief under Ohio Rev. Code 2953.21. On remand, a new common pleas judge reinstated Relator’s aggravated murder conviction and sentence. The Supreme Court denied the writ of prohibition, holding (1) Ohio Rev. Code 2945.67(A) and 2953.23(B) unambiguously allow the State an absolute right to appeal a judgment granting postconviction relief; and (2) therefore, Respondents’ exercise of jurisdiction following the trial court’s judgment was not unauthorized by law. View "State ex rel. Prade v. Ninth District Court of Appeals" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) that adopted an allocated portion of a bulk-sale price as the property value for tax year 2011 for two parcels of property along the Ohio River. The owner of the property appealed, arguing that the BTA erred in not reducing the sale price by an amount that was contractually allocated to goodwill. The Supreme Court disagreed, holding (1) the landowner’s burden was to show a proper sale-price allocation; (2) the BTA reasonably applied the evidentiary standard; (3) the BTA reasonably rejected the landowner’s appraisal; and (4) the landowner failed to state a constitutional claim. View "Cincinnati School District Board of Education v. Hamilton County Board of Revision" on Justia Law

The Supreme Court denied Relators’ petition seeking a writ of mandamus compelling the Lorain County Board of Election to certify an initiative petition for the November ballot. The petition sought to repeal a county permissive sales tax. The Lorain County Board of Elections voted not to place the petition on the general election ballot on the grounds that Ohio Rev. Code 5739.022 does not permit an initiative petition to repeal a county permissive tax that was not passed or enacted as an emergency measure. The Supreme Court agreed, holding that section 5739.022(A) did not provide Relators the clear legal right to have the petition placed on the November ballot. View "State ex rel. Repeal Lorain County Permissive Sales Tax Committee v. Lorain County Board of Elections" on Justia Law