Justia Real Estate & Property Law Opinion Summaries

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) that valued the land underlying the North Bank Condominiums in Franklin County for tax year 2013. The BTA adopted the value found in an appraisal report submitted by the Columbus City Schools Board of Education (BOE). The unit owners appealed, arguing that the BTA should have adopted the land value in their appraisal report rather than the higher value in the BOE’s appraisal report. The Supreme Court affirmed, holding that the BTA did not abuse its discretion in finding the BOE’s appraisal to be more probative and in thus adopting the land value found in the BOE’s appraisal. View "NWD 300 Spring, LLC v. Franklin County Board of Revision" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) that increased the tax value of property owned by State Farm Mutual Automobile Insurance Company. On appeal, State Farm challenged the BTA’s reliance on a November 2013 sale price in ordering an increase from the $14,000,000 value adopted by the BTA for tax year 2011 to $25,092,330 for tax year 2012. The Supreme Court reversed, holding that the 2013 sale price was not indicative of value because it was not at arm’s length for purposes of determining property value. The court then ordered that the Board of Revision’s value of $14,000,000 be reinstated for tax year 2012. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

The Supreme Court affirmed the orders issued by the Public Utilities Commission of Ohio (PUCO) finding that the presence of stray gas near Appellants’ properties created a verifiable safety hazard that justified Columbia Gas of Ohio, Inc.’s discontinuing gas service to the homes. Specifically, the court held (1) Appellants’ argument that PUCO misinterpreted Ohio Rev. Code 4905.20 and 4905.21 by permitting Columbia Gas to withdraw natural-gas service without filing an abandonment application was unavailing; and (2) PUCO did not err in determining that Columbia Gas did not violate Ohio Rev. Code 4905.22’s prohibition against furnishing inadequate service. View "In re Complaints of Lycourt-Donovan v. Columbia Gas of Ohio, Inc." on Justia Law

There was no error in the determination of the Public Utilities Commission of Ohio that the plan of the Illuminating Company to remove a silver maple tree located near the company’s transmission line was reasonable. The tree belonged to Mary-Martha and Dennis Corrigan and stood within the company’s easement running through the Corrigan’s property. The Corrigans appealed, arguing primarily that the evidence did not support findings that pruning was impracticable and that the tree posed a threat to the line. The Supreme Court rejected the Corrigans’ evidentiary challenges, holding that the Corrigans failed to show that the Commission’s decision was unlawful or unreasonable. View "Corrigan v. Illuminating Co." on Justia Law

The Supreme Court vacated the decision of the Board of Tax Appeals (BTA) that retained the reduced values that the Franklin County Board of Revision (BOR) adopted for eighteen condominium parcels in Franklin County for tax years 2011 through 2013. The BTA upheld the BOR’s valuation on the grounds that it found no evidence to counter the BOR’s decision to modify the auditor’s original assessment of the property. The Supreme Court held (1) the BTA erred by relying on a presumption of validity rather than independently weighing the evidence; and (2) under recent case law, the reduced values ordered by the BOR were properly carried forward from tax year 2011 to tax years 2012 and 2013. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

The amendment to Ohio Rev. Code 5713.03 enacted in 2012 (H.B. 487) applied to the circumstances of this case and required a remand to the Board of Tax Appeals (BTA) for further consideration.At issue here was a 2013 real property valuation for a lease-encumbered property that had been the subject of recent arm’s-length sales. The Supreme Court held that the H.B. 487 amendment required the BTA to determine the value of the subject property’s unencumbered fee-simple estate. Because the BTA did not properly consider appraisal evidence that purported to explain why the subject property’s recent sale price did not reflect the value of the unencumbered fee-simple estate, the court vacated the BTA’s decision and remanded the case for the BTA to address and weigh the evidence before it. View "Terraza 8, LLC v. Franklin County Board of Revision" on Justia Law

West Carrollton City Schools Board of Education (BOE) appealed the decision of the Board of Tax Appeals (BTA) that retained the auditor’s update-year valuation of $4,716,690 for 2011 for the two contiguous parcels of property at issue in this case. Specifically, the BOE argued, inter alia, that the BTA acted unreasonably and unlawfully by refusing either to rely on the land-sale price and actual-cost evidence to value to the property. The Supreme Court affirmed, holding (1) Ohio Rev. Code barred the direct use of the land-sale price in Carmax Auto Superstores, Inc.’s 2008 acquisition of the property because Carmax spent more than $7 million on subsequently added improvements; and (2) neither the 2008 land-sale price nor the actual construction costs affirmatively negated the auditor’s valuation, and therefore, the BTA acquired no duty to perform an independent valuation. View "West Carrollton City Schools Board of Education v. Montgomery County Board of Revision" on Justia Law

The Board of Tax Appeals (BTA) upheld the tax commissioner’s denial of a property tax exemption for Appellant’s four dialysis-service centers for tax year 2007 and the denial of Appellant’s requested remission of the property taxes it paid for those facilities for tax year 2006. The Supreme Court affirmed the decision of the BTA as to tax year 2006 and reversed it as to tax year 2007, holding that remission was properly denied for tax year 2006, but for tax year 2007, Appellant’s use of space at the four centers qualified for exemption. Because some of the space listed in the facilities was leased to private physicians, the properties should be split-listed, with a portion taxable and the dialysis-service facilities exempt. View "Dialysis Centers of Dayton, LLC v. Testa" on Justia Law

At issue was a lessor’s right to terminate an oil and gas lease when a lessee fails to make minimum annual rental or royalty payments. The trial court granted summary judgment in favor of the lessors in this case and ordered forfeiture of the lease at issue, declaring that the lease had terminated under its own terms because the lessees had failed to a minimum annual rental of $5,500 under the lease and that the lease was void as against public policy. The court of appeals reversed. The Supreme Court affirmed, holding (1) the provision in the lease requiring the lessee to pay $5,500 annually did not invoke the termination provision in the unrelated delay-rental clause; and (2) the lease did not qualify as a no-term, perpetual lease, and therefore, the lease was not void as against public policy. View "Bohlen v. Anadarko E&P Onshore, LLC" on Justia Law

Appellant filed a complaint challenging the $148,800 valuation on certain property found by the fiscal officer for tax year 2012. The Cuyahoga County Board of Revision (BOR) reduced the property value to $60,000. Appellant appealed, seeking a further reduction to $25,000. The Board of Tax Appeals (BTA) affirmed and adopted the BOR’s reduced valuation. On appeal, Appellant contended that he shifted the burden of proof to the county and the county had not met its burden, and that the record negated the fiscal officer’s original assessment. The Supreme Court affirmed, holding that the BTA reasonably and lawfully retained the BOR’s value under the circumstances. View "Moskowitz v. Cuyahoga County Board of Revision" on Justia Law