Search for: "Ohio Board of Tax Appeals" Results 61 - 80 of 423
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25 Jul 2013, 5:16 am
The Ohio Supreme Court ruled today that a company can choose how it will appeal a final personal property tax assessment by the State Tax Commissioner to the State Board of Tax Appeals (BTA) when the commissioner issues a final assessment but mistakenly encloses instructions about how to appeal a preliminary assessment. [read post]
17 Feb 2012, 6:38 am by David Lindner
  With the current downturn in the real estate market, many real estate owners have been able to achieve significant real estate tax savings through revaluing their real estate through Ohio’s Board of Revision process. [read post]
28 Oct 2019, 9:16 am by Buckingham
The Ohio Board of Tax Appeals recently overturned precedent and held that the installation of industry-standard communication lines constituted nontaxable real property improvements rather than taxable business fixtures. [read post]
29 May 2018, 1:46 pm by David Snyder
The Ohio Supreme Court on Tuesday vacated an Ohio Board of Tax Appeals decision affirming a county appraiser’s $8.8 million valuation of a Lowe’s Inc. property. [read post]
4 Mar 2013, 9:00 am by ADR Times
In 2011, more than 11,000 property owners filed complaints with the county’s Board of Revisions in Ohio. [read post]
5 Jun 2016, 9:01 pm
The BOR agreed with the owner, and appellant, the Dublin City Schools Board of Education (“BOE”), appealed to the Board of Tax Appeals (“BTA”), which affirmed the BOR’s valuation. [read post]
28 Oct 2010, 1:26 am
The Supreme Court of Ohio today affirmed a ruling by the State Board of Tax Appeals (BTA) that denied a “charitable use” property tax exemption sought by a Butler County kidney dialysis facility. [read post]
30 Sep 2013, 10:43 am
Of particular interest is the Board of Tax Appeal’s decision in Schlegel v. [read post]
30 Sep 2010, 1:10 am
The Supreme Court of Ohio held today that R.C. 5715.19(D), a state law requiring that a tax valuation of property established by a ruling of the State Board of Tax Appeals (BTA) must be “carried over” to subsequent tax years, does not supersede a different statute that requires county auditors to reappraise all real property within their county and establish a new tax valuation for each parcel every six years. [read post]
18 Apr 2022, 6:08 am by Richard A. Morehouse
Projecting the Impacts of HB 126 The Ohio Legislative Service Commission projects that the new limitations may lead to reductions in tax revenues, reduced numbers of complaints at county boards of revision, decreased Board of Tax Appeals and reduced court costs. [read post]
22 Jun 2017, 6:03 am
The Ohio Board of Tax Appeals (BTA) will have to consider whether a national fitness chain’s willingness to pay above the market rate to rent space in Hilliard led Franklin County to improperly increase the property’s tax value. [read post]
18 May 2021, 7:36 am by Buckingham
” Therefore, the Board of Tax Appeals (BTA) ruled that NASCAR’s gross receipts from the use of its intellectual property from broadcasting races was properly sitused to Ohio based upon the ratio of Ohio viewership using Nielsen ratings and U.S. [read post]
18 Apr 2016, 4:00 am
  On February 16, 2016, the Ohio Supreme Court decided an appeal from the Board of Tax Appeals (the “BTA”) regarding its grant of an exemption from property tax under ORC 5709.121(A).This case involved real property in Adams County, Ohio owned by appellee, the Rural Health Collaborative of Southern Ohio, Inc. [read post]
1 Mar 2013, 7:53 am
In a pro-taxpayer decision, the Ohio Board of Tax Appeals recently ruled that a taxpayer’s receipt of benefits under a supplement executive retirement plan (SERP) after retirement, when no longer a resident, were not taxable. [read post]
30 Mar 2014, 5:00 pm
City of Shaker Heights Income Tax Board of Review, Court of Appeals of Ohio, Tenth District, No. 13 AP-71, February 27, 2014. [read post]
28 Dec 2018, 12:34 pm by Buckingham
” Justice DeWine’s opinion affirmed the Board of Tax Appeals’ decision that cleaning draft beer lines is not a taxable building maintenance and janitorial service. [read post]
30 Jun 2010, 5:21 am
  Nonetheless, subsequent decisions by the Ohio Board of Tax Appeals (“Board”) appear to limit business fixtures to distinct items of tangible personal property that: do not become part of a permanent fabrication or construction on the property whose removal would cause "significant injury to the land"; and have a specific business purpose. [read post]
21 Apr 2022, 10:00 am by Richard A. Morehouse
Projecting the Impacts of HB 126 The Ohio Legislative Service Commission projects that the new limitations may lead to reductions in tax revenues, reduced numbers of complaints at county boards of revision, decreased Board of Tax Appeals and reduced court costs. [read post]