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06/26/2026 Case Announcements

Merit decisions with opinions—Motion and procedural rulings.

6/26/2026

2026-Ohio-2424

RiverSouth Auth. v. Harris

2025-0671

Taxation—Real property—Charitable-use exemption—R.C. 5709.08(A)(1) and 5709.121(A)(2)—Board of Tax Appeals improperly affirmed tax commissioner’s final determination based on new issue without complying with remand procedure under R.C. 5717.03(G)—City’s hiring of management company to operate day-to-day activities of parking garage did not override city’s direction and control of public property—City is entitled to exemption under R.C. 5709.121(A)(2) for garage used exclusively for public purposes—Board of Tax Appeals’ decision reversed and cause remanded.

Shanahan, J.

Slip Opinion No. 2026-Ohio-2396

6/26/2026

2026-Ohio-2396

Cleveland Metro. Bar Assn. v. McGaffick

2026-0160

Attorneys—Misconduct—Violation of the Rules of Professional Conduct—Conduct adversely reflecting on fitness to practice law—Public reprimand.

Per Curiam

Slip Opinion No. 2026-Ohio-2397

6/26/2026

2026-Ohio-2397

In re OVEC Generational Purchase Rider Audits Required by R.C. 4928.148

2024-1733

Public Utilities—Public Utilities Commission did not commit reversible error in deciding that a must-run strategy for operating legacy-generation resource was prudent—Commission did not err in allowing electric-distribution-utility companies to recover costs charged through legacy-generation-resource rider during audit period—Commission did not violate R.C. 4928.148 by refusing to disallow and refund certain costs—By providing ample record citation to support the factual basis for its determinations, commission did not violate R.C. 4903.09—Commission’s error in applying presumption of prudence did not result in reversible error—Orders affirmed.

Shanahan, J.

Slip Opinion No. 2026-Ohio-2382

6/25/2026

2026-Ohio-2382

06/25/2026 Case Announcements #2

Motion and procedural rulings.

6/25/2026

2026-Ohio-2421

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