Nicholas M.J Ray

10.0

Experience
Industry Recognition
Professional Conduct

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Overview

Practice Areas

90% Tax
18 years
10% State, Local And Municipal Law
15 years

Fees and Payment Types

Fees

Contingent (25%-35%), Hourly ($340-$370/hour)

Contact Information

Vorys, Sater, Seymour & Pease LLP

52 E. Gay Street

Columbus, OH 43215

Office: 614-464-5640
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Languages Spoken

English

About Me

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Mr. Ray focuses his practice on real property tax valuation disputes and appeals. Mr. Ray also has significant experience in other aspects of state and local... more

References

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Résumé

License

16 years since Nicholas M.J Ray was first licensed to practice law.

State	License status	Year acquired	Last updated by Avvo
Ohio	Active	1997	04/13/2013

We have not found any instances of professional misconduct for this lawyer.

Work Experience

Position	Duration
Of Counsel at Vorys, Sater, Seymour & Pease LLP	2010–present
Adjunct Professorfessor at Capital University Law School	2003–present

See all 6 job entries

Education

School	Major	Degree	Graduated
Capital University Law School		LL.M - Master of Laws
Capital University Law School	Law	JD - Juris Doctor

See all 3 degrees

Awards

Award Name	Granting Organization	Date
AV Preeminent	Martindale-Hubbell	2012
Super Lawyers (Tax)	Law & Politics Magazine	2010

See all 3 awards

Associations

Position	Association Name	Duration
Chair	Ohio State Bar Association, Taxation Law Committee	2012–present
Member/Sub-committee chair (Property Tax)	Ohio State Bar Association	1997–present

See all 3 association entries

Portfolio

Cases

HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton Cty. Bd. of Revision (2009), 122 Ohio St.3d 438

Outcome: BTA decision accepting sale price upheld.

Meijer Stores Ltd. Partnership v. Franklin Cty. Bd. of Revision (2009), 122 Ohio St.3d 447.

Outcome: BTA Affirmed.

Target Corp v. Greene Cty. Bd. of Revision (2009), 122 Ohio St. 3d 142.

Outcome: BTA Affirmed.

Publications

Article	Publication	Date
The Evaluator Fall 2012	The Evaluator	2012

Speaking Engagements

Presentation Name	Conference	Date
Mass Appraisal versus Fee Appraisal and it impact on Taxation	Ohio Tax Conference	2013
Ohio Tax Issues Update	Ohio Tax Issues Update	2012

Advanced Property Taxation Issues	Ohio Tax Conference	2012
Advanced Ohio Real Property Tax Issues	Ohio Tax Conference 2011	2011
Tax Jurisdiction Challenges to Assessments and Exemptions	ABA/IPT Advanced Property Tax Seminar	2011
Recent Developments in Property Taxation	Ohio Tax Conference 2010	2010
Review of recent changes to Ohio's major taxes.	Ohio State Tax Up-date 2009	2009
In-depth review of Ohio's sales and use tax.	Ohio Sales Tax Up-date 2009	2009
Yearly Up-date on Issues impacting Ohio's Major taxes	Ohio State Tax Up-date	2008
1-day seminar focused on Ohio Sales and Use Tax issues	Ohio Sales Tax Up-date	2008
Yearly Up-date to issues impacting Ohio's major taxes	Ohio Tax Up-date	2007
Challenges in Valuing Build-to-Suit Properties	Monthly Meeting	2007
Yearly Up-date to issues impacting Ohio's major taxes	Ohio Tax Up-date	2006
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2006
Yearly Up-date to issues impacting Ohio's major taxes	Ohio Tax Up-date	2005
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2005
Yearly Up-date to issues impacting Ohio's major taxes	Ohio Tax Up-date	2004
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2004
Up-date on issues impacting Ohio's major taxes	Ohio Tax Up-date	2003
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2003
Up-date on issues impacting Ohio's major taxes	Ohio Tax Up-date	2002
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2002
Up-date on issues impacting Ohio's major taxes	Ohio Tax Up-date	2001
1-day seminar concerning Ohio Sales and Use tax issues	Ohio Sales Tax Up-date	2001

See all 24 speaking engagements