Buckingham attorneys sway Ohio Supreme Court to change tax appeal law
Posted: 08/10/2011
AKRON, Ohio (Aug. 10, 2011) - The Ohio Supreme Court agreed 7-0 with Buckingham, Doolittle & Burroughs attorneys Steve Dimengo and Dave Hilkert that new personal property appraisals should be considered by the Ohio Board of Tax Appeals (BTA) when a property owner appeals a state tax commissioner decision.
The court made its ruling July 7 after hearing the case of WCI Steel, Inc., which filed an appeal with BTA and submitted a new property appraisal after losing an administrative appeal made to the tax commissioner. The Ohio Supreme Court ruled that if the notice of appeal states the appellant's objections and identifies the valuation treatment the state tax commissioner should have applied, then BTA must consider a new appraisal.
The opinion was authored by Justice Robert R. Cupp. He wrote: "In an appeal from an assessment in which the tax commissioner has determined the value of personal property, the Board of Tax Appeals is statutorily authorized to receive evidence in addition to that considered by the tax commissioner, and that evidence may include different valuation approaches from those presented to the tax commissioner."
"This is an important and just ruling for business owners who challenge the taxable value of property," said Dimengo. "It allows them to submit new evidence not presented to the tax commissioner, including the most up-to-date valuation of their property. Considering the way property values are depreciating, what could be fairer than having taxes based on the most recent appraisals?"
Dimengo is a partner who manages the Buckingham, Doolittle & Burrough's Taxation Practice Group. He authors a tax blog at http://ohiostatetaxblog.com/. Hilkert is a partner who specializes in litigation, real estate and construction law.
The Taxation Practice Group has expertise in handling tax controversies at all levels from the commencement of an audit to appearances before the Ohio Supreme Court and federal courts. Its lawyers provide tax advice to individuals, corporations, limited liability companies, and partnerships, as well as state and local governments and bodies and non-profit institutions.
Buckingham, Doolittle & Burroughs, LLP is a full-service law firm with offices in Cleveland, Akron and Canton, and Boca Raton, Fla. Buckingham employs more than 150 legal professionals and support staff, including more than 75 attorneys. The firm represents business clients ranging from sole proprietors to multinational corporations, tax-exempt organizations, governmental bodies, charities and foundations.
Additional information about Buckingham is available at www.bdblaw.com. Additional information about the Ohio Supreme Court ruling is available at Dimengo's tax blog and at www.supremecourt.ohio.gov/PIO/summaries/2011/0707/101027.asp.
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