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Case CaptionCase No.Topics and IssuesAuthorCitation / CountyDecidedPostedWebCite
Arbors E. RE, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion) 2015-1410Taxation-Real-property valuation-Board of Tax Appeals erred in failing to exercise its statutory authority to obtain a complete record and in holding as matter of law that any allocation of a property's sale price to goodwill is improper-Decision vacated and cause remanded.Per CuriamSlip Opinion No. 2018-Ohio-1611 4/26/2018 4/26/2018 2018-Ohio-1611
Lone Star Steakhouse & Saloon of Ohio, Inc. v. Franklin Cty. Bd. of Revision (Slip Opinion) 2016-0145Taxation-Real-property valuation-A facially qualifying sale enjoys presumption of recency even when it postdates tax-lien date by more than 24 months-Board of Tax Appeals erred in finding that sale of property was too remote from tax-lien date and in requiring property owner to present evidence showing that either market conditions or character of property had remained the same between sale date and tax-lien date-Decision reversed and cause remanded.Per CuriamSlip Opinion No. 2018-Ohio-1612 4/26/2018 4/26/2018 2018-Ohio-1612
State ex rel. Garrett v. Costine (Slip Opinion) 2017-0801Prohibition-Writ sought to require Ohio probate-court judge to vacate adoption decree-Parental Kidnapping Prevention Act, 28 U.S.C. 1738A-West Virginia court had exclusive continuing jurisdiction over proceedings involving minor child when adoption petition was filed in Ohio-Ohio court lacked jurisdiction to issue adoption decree-Writ granted.Per CuriamSlip Opinion No. 2018-Ohio-1613 4/26/2018 4/26/2018 2018-Ohio-1613
04/26/2018 Case Announcements  Merit decisions with opinions-Motion and procedural rulings.   4/26/2018 4/26/2018 2018-Ohio-1617
Schutz v. Cuyahoga Cty. Bd. of Revision (Slip Opinion) 2015-0288Taxation-Real-property valuation-Board of Tax Appeals acted reasonably and lawfully in retaining county fiscal officer's valuation-Property owner failed to carry burden of proving that value he advocated is correct value-Decision affirmed.Per CuriamSlip Opinion No. 2018-Ohio-1588 4/25/2018 4/25/2018 2018-Ohio-1588
Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision (Slip Opinion) 2016-1468Taxation-Real-property valuation-Board of Tax Appeals failed to consider property owners' appraisal evidence-Decision vacated and cause remanded for Board of Tax Appeals to weigh and address the evidence presented below, including the appraisal evidence.O'Connor, C.J.Slip Opinion No. 2018-Ohio-1589 4/25/2018 4/25/2018 2018-Ohio-1589
Portage Cty. Bd. of Dev. Disabilities v. Portage Cty. Educators' Assn. for Dev. Disabilities (Slip Opinion) 2017-0696When reviewing a decision of a common pleas court confirming, modifying, vacating, or correcting an arbitration award, an appellate court should accept findings of fact that are not clearly erroneous but decide questions of law de novo.O'Donnell, J.Slip Opinion No. 2018-Ohio-1590 4/25/2018 4/25/2018 2018-Ohio-1590
04/25/2018 Case Announcements  Merit decisions with opinions-Merit decisions without opinions-Motion and procedural rulings-Appeals accepted for review-Appeals not accepted for review-Reconsideration of prior decisions.   4/25/2018 4/25/2018 2018-Ohio-1600
Dana Corp. v. Testa (Slip Opinion) 2015-0460Taxation-Commercial-activity-tax credit-R.C. 5751.53(F) does not authorize an adjustment of the amortizable amount-Board of Tax Appeals' decision reversed and amortizable amount modified.Per CuriamSlip Opinion No. 2018-Ohio-1561 4/24/2018 4/24/2018 2018-Ohio-1561
State v. Wilks (Slip Opinion) 2014-1035Criminal law-Aggravated murder-Convictions and death sentence affirmed.French, J.Slip Opinion No. 2018-Ohio-1562 4/24/2018 4/24/2018 2018-Ohio-1562