Who Decides Local Values for Ohio Real Estate Tax – County Auditor or Ohio Tax Commissioner?
PDF/Printer Friendly Version A recent hearing at the Ohio Board of Tax Appeals (“Board”) pitted the Butler County Auditor, Roger...
NASCAR Sidelined by Ohio Board of Tax Appeals in CAT Situsing Decision
PDF/Printer Friendly Version A recent Ohio Board of Tax Appeals (“Board”) decision provides a classic tale of you win one, you lose one....
Board of Tax Appeals Remands Appeal to Tax Commissioner for Failure to Address all Arguments Raised
PDF/Printer Friendly Version In Parnes v. McClain, BTA Case No. 2019-2847 (August 3, 2020), the Board of Tax Appeals (“BTA”) remanded the...
Procedural Errors at Ohio Board of Tax Appeals Pollute Multiple Points of Use Refund
PDF/Printer Friendly Version The Ohio Board of Tax Appeals (“Board”) recently denied a taxpayer's application for refund of sales tax...
Taxpayers Beware! Elimination of Right to a Direct Appeal to the Ohio Supreme Court Soon Effective!
Beginning on September 29, 2017, taxpayers will no longer have the right to file an appeal from the Ohio Board of Tax Appeals (“BTA”) direct
Proposed Ohio Pass-Through Entity Tax Reform Contains Some Surprises For 2017 Taxes
Substitute Senate Bill 288 (S.B. 288 or the Bill) proposes significant reforms to the Ohio pass-through entity (PTE) tax structure and some
Pi in the Sky Update: BTA Decision Applies Sham Transaction Provision
On January 17, 2017, the Ohio Board of Tax Appeals (the “Board”) issued its decision in Pi in the Sky, LLC v. Testa, BTA No. 2015-2005. The