04/26/2018


Case Caption

Case No.Topics and IssuesAuthorCitation
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
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
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
04/26/2018 Case Announcements  Merit decisions with opinions-Motion and procedural rulings.