Justia Real Estate & Property Law Opinion Summaries

The owner of property consisting of several residential parcels that were part of a government-subsidized, low-income housing project, challenged the valuations of the property for tax years 2008, 2009, and 2010. The Franklin County Board of Revision (BOR) adopted the appraisal presented by the property owner. The Board of Tax Appeals (BTA) reversed and reinstated the county auditor’s valuations. The Supreme Court held that the BTA’s rejection of the owner’s appraisal was based upon an erroneous interpretation of Woda Ivy Glen Ltd. Partnership v. Fayette County Bd. of Revision, 902 N.E.2d 984, the proper legal analysis for the type of property at issue in this case. In so holding, the court reversed the BTA’s decision as to its 2009 and 2010 valuations and reinstated the BOR’s valuation for those years. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law

The former owner of the subject property at issue in this case filed a valuation complaint in 2006 seeking to reduce the property’s tax-year-2005 value. The Franklin County Board of Revision (BOR) lowered the value but failed to send that notice to the Groveport Madison Local Schools Board of Education (BOE) at the time. When no appeal was timely filed, a refund was issued to a prior owner, and the case was closed. NSCO International Investment, LLC subsequently acquired the property. More than four years later, the BOE appealed, citing its lack of notice as the reason for its delay. The BOR made no effort to notify NSCO of the appeal. The Board of Tax Appeals (BTA) reinstated the auditor’s valuation. Two years after the BTA decision, NSCO asked the BTA to vacate its decision and schedule a new hearing because it had not been given notice or an opportunity to be heard. the BTA denied NSCO’s motion to vacate. The Supreme Court affirmed, holding (1) the BTA lacked jurisdiction to vacate its decision after the time to appeal that decision had passed; and (2) the BTA complied with Ohio Rev. Code 5717.03(B) by sending a copy of its decision to NSCO’s tax mailing address. View "Groveport Madison Local Schools Bd. of Education v. Franklin County Board of Revision" on Justia Law

At issue in these three consolidated appeals was whether the Board of Tax Appeals (BTA) acted reasonably and lawfully in valuing properties based on recent arm’s-length-sale prices. The first case involved a residential property owned by Gale Dauch, and the other two cases involved residential properties owned by Dauch in his personal capacity. Dauch challenged the Erie County auditor’s valuation for tax year 2013, asserting that his recent arm’s-length purchase established a lower true value. The Board of Revision retained the valuations. The BTA reversed and valued the properties according to the sale prices. The Supreme Court affirmed, holding that, based on Lunn v. Lorain County Board of Revision, the BTA’s findings that the sales were arm’s length in nature were reasonable and lawful. View "Dauch v. Erie County Board of Revision" on Justia Law

At issue in this case were the proper valuations for tax year 2008 of two government-subsidized housing complexes in Franklin County. For each of the two properties, the property owner filed a complaint challenging the auditor’s 2008 valuations. The Franklin County Board of Revision (BOR) rejected the appraisal evidence the property owner presented in support of a claimed reduction and adopted the auditor’s original valuation. The Board of Tax Appeals (BTA) reversed and adopted the property owners’ appraisal valuations. The South-Western City Schools Board of Education (BOE) appealed. The Supreme Court vacated the decision of the BTA and remanded for further proceedings, holding that the BTA erred by failing to give any consideration to the contravening evidence presented by the BOE at the BTA hearing. View "Lutheran Social Services of Central Ohio Village Housing, Inc. v. Franklin County Board of Revision" on Justia Law

David Emerson owned two adjoining parcels of real property in Erie County. The Erie County auditor’s aggregate valuation of the two parcels for tax year 2011 was $328,270. Emerson challenged the valuations, arguing that his 2009 purchase of the parcels established lower true values because it was a recent arm’s-length transaction. The Erie County Board of Revision (BOR) retained the auditor’s valuation. On appeal, the Board of Tax Appeals (BTA) reversed the BOR’s decision and valued the property at $180,000 according to the sale price. The Supreme Court affirmed, holding (1) Emerson demonstrated a recent arm’s-length sale; and (2) the county cannot rebut the sale price with an appraisal. View "Emerson v. Erie County Board of Revision" on Justia Law

The real property in this case was a manufacturing and distribution facility owned and operated by Johnson Coca-Cola Bottling Company, Inc. The Hamilton County auditor valued the property at $13,571,760 for tax year 2011. Coca-Cola filed a complaint seeking a reduction in value. The Hamilton County Board of Revision (BOR) rejected Coca-Cola’s complaint and retained the auditor’s valuation. On appeal, the Board of Tax Appeals (BTA) increased the value to $14,000,000 based on a new appraisal submitted by the auditor. The Supreme Court affirmed the BTA’s decision as modified to correct a clerical error, holding that the BTA’s decision was reasonable and lawful. View "Johnston Coca-Cola Bottling Co. v. Hamilton County Board of Revision" on Justia Law

In 2016, the Powell City Council approved an ordinance rezoning certain property from planned commercial and residence districts to downtown residence district. Thereafter, Brian Ebersole sought a writ of mandamus to compel Powell City Council to place the new ordinance on the May 2017 ballot. The Supreme Court denied the writ, holding that Ebersole was not entitled to a writ of mandamus because, under the city charter, the City had no clear legal duty to place the matter on the ballot. Therefore, Ebersole’s proper course of action was to challenge the validity of the ordinance by way of a suit for declaratory judgment, a form of relief that this Court had no original jurisdiction to grant. View "State ex rel. Ebersole v. City Council of Powell" on Justia Law

Property owners challenged the Lorain County auditor’s valuation of their single-family residence for tax year 2012, alleging that their 2011 purchase of the property was a recent arm’s-length sale that established a lower true value. The Lorain County Board of Revision (BOR) retained the auditor’s valuation, concluding that there was insufficient evidence to support the property owners’ complaint. The Board of Tax Appeals (BTA) reversed and valued the property according to the sale price, concluding that the transaction was recent, arm’s-length, and constituted the best indication of the property’s value. The Supreme Court reversed the decision of the BTA and reinstated the BOR’s valuation, holding that the BTA’s decision was unreasonable and unlawful because it mischaracterized and disregarded evidence showing that the sale was a forced sale. View "Utt v. Lorain County Board of Revision" on Justia Law

At issue in this real property valuation case was the proper valuation for tax year 2012 of an unused office warehouse property. The county auditor assigned a value of $1,388,700 to the property. The property owner (Appellant) sought a sale price valuation of $50,000 and an appraisal valuation of either $450,000 or $588,000. The board of revision (BOR) rejected the sale price on the grounds had not been consummated. The transfer allegedly occurred after the hearing held by the Board of Tax Appeals (BTA). The BTA rejected the sale price because the evidence of transfer was presented after the close of its hearing. The BTA then valued the property at $588,000. The Supreme Court vacated the BTA’s decision, holding that the BTA erred by (1) declining to consider Appellant’s post hearing evidence of the consummation of the sale for a price of $50,000; and (2) concluding that the BTA’s initial decision was based on a clerical error that could be corrected without weighing the conflicting evidence of the value of the property. Remanded for further proceedings. View "Emerson Network Power Energy Systems, North America, Inc. v. Lorain County Board of Revision" on Justia Law

At issue in this real property valuation case was the proper valuation for tax year 2009 of sixteen unsold units of a twenty-unit condominium development. The auditor assigned a value of $5,986,400 to the units. Before the Franklin County Board of Revision (BOR), the property owner presented an appraiser’s valuation of $2,900,000. The BOR adopted the appraisal valuation. The Board of Tax Appeals (BTA) reversed the decision of the BOR and reinstated the auditor’s valuation. The Supreme Court vacated the BTA’s decision, holding (1) the BTA reasonably rejected the appraiser’s opinion of value; but (2) the BTA should have performed an independent valuation of the property. Remanded with instructions that the BTA perform and independent valuation of the property. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law