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Results:1-10 of 13

Multistate Review of Property Tax Decisions and Developments
  • Vorys Sater Seymour and Pease LLP
  • USA
  • May 4 2018

The following are property tax decisions of interest from around the country from spring 2018. For further insight into these decisions, please


Time is Now for Central Ohio Property Owners to Challenge Property Tax Valuation Increases
  • Vorys Sater Seymour and Pease LLP
  • USA
  • August 29 2017

Several central Ohio auditors have recently released updated property appraisals used to determine property taxes to be paid over the next three years


Ohio Supreme Court Overturns Reliance upon Leased Fee Sales for Real Property Tax Purposes
  • Vorys Sater Seymour and Pease LLP
  • USA
  • July 11 2017

On June 22, 2017, the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm's length


Client Alert: Ohio Supreme Court Decision a Positive Development for Ohio Retailers
  • Vorys Sater Seymour and Pease LLP
  • USA
  • July 11 2017

On June 22, 2017 the Ohio Supreme Court issued a decision overturning over a decade of case law that consistently found that a recent arm's length


The Evaluator - Special Edition: Ohio BTA Holds That Big Box Property Is NOT Special Purpose; Finds Value Near Taxpayer’s Total
  • Vorys Sater Seymour and Pease LLP
  • USA
  • June 23 2016

The Ohio Board of Tax Appeals (BTA), on a remand from the Ohio Supreme Court, has held that the special purpose doctrine did not apply to a big box


Anaylsis of Appeals of BTA Decisions
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 28 2016

During 2015, the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) declined from historical highs in


Ohio Supreme Court Decisions
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 28 2016

The court reversed a Board of Tax Appeals (BTA) decision that denied a property tax exemption to a board of education (BOE) that leased a 34-acre


Ohio Supreme Court decides several significant cases related to real property taxation
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 3 2014

With the significant increase in appeals from the Ohio Board of Tax Appeals (BTA), discussed in an earlier article of this edition of The Evaluator


Appeals of BTA decisions skyrocket
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 3 2014

During 2014, the numbers of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) are on pace to almost triple the


Ohio Supreme Court and legislative update
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 23 2013

The Court upheld the BTA's reliance on a short-sale for determining value. The Court expressly rejected the Board of Education's argument that the