Search for: "Ohio Board of Tax Appeals"
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30 Nov 2010, 1:49 pm
In a recent Ohio Board of Tax Appeals decision addressing when pet food is complete, one of the final steps of production was sending the pet food through a screening process which removed small burrs, smoothed rough edges and removed abnormally shaped kibbles. [read post]
24 Jun 2014, 7:03 am
While the Board of Revision process under Revised Code Chapter 5715 is seen as the opportunity for a owner to make such a challenge, the history of Board of Tax Appeal decisions (i.e. the most common administrative appeal tribunal) demonstrate the difficulty in making such a challenge. [read post]
30 Nov 2022, 11:18 am
NASCAR appealed the assessment to the Ohio Board of Tax Appeals, which upheld the assessment (although it concluded that all of the revenue streams at issue should be sitused under Section 5751.033(F)). [read post]
13 Nov 2012, 6:53 am
Even the Ohio Department of Taxation has taken an inconsistent approach at times – for example, arguing (albeit unsuccessfully) that golf bunkers and tee boxes were personal property in a 2007 Board of Tax Appeals decision, while a 2007 Tax Commissioner’s Opinion found that bunkers were land and, thus, real property. [read post]
26 Sep 2018, 6:03 am
The Ohio Board of Tax Appeals (BTA) improperly valued a Westerville office building occupied by JP Morgan Chase at $44.5 million and must consider in detail the reports submitted by the property owner’s appraiser, who concluded that the building was worth $24.8 million for 2013 and $28.5 million for 2014, the Ohio Supreme Court ruled today. [read post]
26 Sep 2018, 10:48 am
Green Circle then appealed the BOR decision to the Ohio Board of Tax Appeals.Applicable LawDistinguishing between personalty and realty is a vexing issue in many real estate and tax related arenas. [read post]
26 Sep 2018, 10:48 am
Green Circle then appealed the BOR decision to the Ohio Board of Tax Appeals.Applicable LawDistinguishing between personalty and realty is a vexing issue in many real estate and tax related arenas. [read post]
21 Jun 2022, 12:36 pm
Effective July 19, 2022, school districts will no longer have the right to appeal a Board of Revision decision to the BTA unless they own the subject property. [read post]
19 Nov 2013, 10:08 am
Tax Analysts’ State Tax Today (subscription required) reports an interesting decision of the Ohio Board of Tax Appeals. [read post]
11 Jul 2017, 12:55 pm
DCD quantified such treatment at 28%.The tax commissioner subsequently denied DCD’s exemption application based upon that low percentage of ‘uncompensated care’ and in 3 of the 4 cases, also in part due to the fact that some space was leased to independent contractor physicians.DCD appealed to the Board of Tax Appeals (“BTA”) who upheld the tax commissioner’s determination based on insufficient evidence of… [read post]
5 May 2022, 12:55 pm
The Court found that the services included nontaxable custom software and the Board of Tax Appeals failed to examine the true object of the service. [read post]
4 Dec 2009, 10:04 am
In that case the Board of Tax Appeals states: "The General Assembly has mandated the exemption period begin in the year in which the order is issued. [read post]
6 Feb 2020, 6:05 am
Although the county auditor originally determined that the fair market value of an apartment complex in the New Albany area of the Columbus city school district was $16 million for tax year 2015, the Ohio Board of Tax Appeals (BTA) properly increased the valuation to $34.5 million based on a sale of the property in 2015, the Ohio Supreme Court ruled today. [read post]
10 Jul 2017, 4:00 am
DCD quantified such treatment at 28%.The tax commissioner subsequently denied DCD’s exemption application based upon that low percentage of ‘uncompensated care’ and in 3 of the 4 cases, also in part due to the fact that some space was leased to independent contractor physicians.DCD appealed to the Board of Tax Appeals (“BTA”) who upheld the tax commissioner’s determination based on insufficient evidence of… [read post]
Private Property Leased For Profit to School Does Not Qualify for 'Public Schoolhouse' Tax Exemption
14 Oct 2010, 1:08 am
The decision, authored by Justice Judith Ann Lanzinger, reversed a ruling by the State Board of Tax Appeals (BTA). [read post]
5 Apr 2010, 12:57 pm
In this case, the Board of Tax Appeals (the “BTA”) found that many improvements to the golf course at issue became real property upon installation, and were not business fixtures (or taxable landscaping services). [read post]
19 Sep 2019, 11:08 am
The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals. [read post]
8 May 2019, 8:49 am
Greenway then appealed to the Ohio Board of Tax Appeals (“BTA”). [read post]
31 May 2006, 6:06 am
Wilkins, 2006-Ohio-2420.Board of Tax Appeals, No. 2003-M-146. [read post]
21 Nov 2018, 9:09 am
” In a groundbreaking decision reversing the Ohio Board of Tax Appeals, the Ohio Supreme Court held that the Reds are exempt from tax on its purchase of bobbleheads and other promotional items. [read post]
