PDF/Printer Friendly Version Today, February 21, 2018, Franklin County Court of Common Pleas Judge David E. Cain denied the request for a preliminary injunction from the municipal group that is comprised of more than 160 municipalities. The language of the decision has yet to be published. Zaino Hall & Farrin LLC will provide a more detailed analysis once the language is available. This decision puts to rest, for now, an effort by municipalities to forestall the state’s centralized collection of tax on behalf of municipalities, as well as keeps in place the elimination of the anti-competitive municipal throwback rule for years beginning in 2018. A hearing on a permanent injunction is sche

PDF/Printer Friendly Version In NASCAR Holdings, Inc. v. Testa, decided December 21, 2017, the Ohio Supreme Court held that the filing of a notice of appeal with the Ohio Board of Tax Appeals (“BTA”) by an attorney not licensed in Ohio did not deprive the BTA of jurisdiction over the appeal. The Court followed the plurality opinion in Jemo Assoc., Inc. v. Lindley, 64 Ohio St.2d 365 (1980), which reversed the BTA’s dismissal of the appeal because it was filed by a corporate accountant. Jemo stated that the proper inquiry in determining whether the notice of appeal invoked the BTA’s jurisdiction is whether the person who filed the notice of appeal was authorized by the taxpayer to file the a