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Nicholas M.J Ray

Nicholas M.J Ray

Practice areas:

Tax, State, Local And Municipal Law

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About Me

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 taxation including personal property taxation and sales and use. He has represented clients before county boards of revision, the Ohio Department of Taxation, the Ohio Board of Tax Appeals and the Supreme Court of Ohio.


 


Mr. Ray is a frequent presenter and has lectured on state and local tax issues in Ohio.  He is an adjunct professor of law at Capital University Law School, where he teaches on state and local tax matters as well as tax research, tax and professional responsibility and tax policy.


 


Mr. Ray received his J.D. cum laude and his LL.M. in taxation from Capital University Law School.  He received his B.S.B.A. from The Ohio State University. 


 


Mr. Ray is a Certified Public Accountant.

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Practice Areas

Licensed since 1997

  1. Tax: 90%
    20 years
  2. State, Local And Municipal Law: 10%
    17 years

Payment

Fees:

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

Attorney Endorsements

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Contact Info

Vorys, Sater, Seymour & Pease LLP

52 E. Gay Street
Columbus, OH, 43215

Resume

License
StateStatusAcquiredUpdated
OHActive199704/18/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.
Avvo Contributions
Legal Answers
Awards
Award NameGrantorDate Granted
AV PreeminentMartindale-Hubbell2012
Super Lawyers (Tax)Law & Politics Magazine2010
Dedication to Excellence for CPE/CLE PresentationsProfessional Education Systems2003

Work Experience
TitleCompany NameDuration
Of CounselVorys, Sater, Seymour & Pease LLP2010 - Present
PartnerSiegel, Siegel, Johnson & Jennings LPA2005 - 2010
Adjunct ProfessorfessorCapital University Law School2003 - Present
AssociatePorter Wright Morris & Arthur2001 - 2005
AssociateBaker & Hostetler1999 - 2001
SeniorErnst & Young LLP1996 - 1999

Associations
Association NamePosition NameDuration
Ohio State Bar Association, Taxation Law CommitteeChair2012 - Present
Ohio State Bar AssociationMember/Sub-committee chair (Property Tax)1997 - Present
Ohio Society of Certified Public AccountantsMember1993 - 2009

Legal Cases
Case NameOutcome
Reynoldsburg v. Licking Cty. Budget Comm (2004), 104 Ohio St. 3d 453N/A
Rhodes v. Hamilton Cty. Bd. of Revision (2008), 117 Ohio St. 3d 532Court accepted NNN sales price for tax value
Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (2008), 118 Ohio St.3d 262Court accepted NNN sale price as tax value

See all Legal Cases 

Publications
Publication NameTitleDate
The EvaluatorThe Evaluator Fall 20122012

Education
School NameMajorDegreeGraduated
Capital University Law SchoolN/ALL.M - Master of LawsN/A
Capital University Law SchoolLawJD - Juris DoctorN/A
Ohio State University, ColumbusAccountingB.S.B.A.N/A

Speaking Engagements
Conference NameTitleDate
Ohio Tax ConferenceMass Appraisal versus Fee Appraisal and it impact on Taxation2013
Ohio Tax Issues UpdateOhio Tax Issues Update2012
Ohio Tax ConferenceAdvanced Property Taxation Issues2012
Ohio Tax Conference 2011Advanced Ohio Real Property Tax Issues2011
ABA/IPT Advanced Property Tax SeminarTax Jurisdiction Challenges to Assessments and Exemptions2011
Ohio Tax Conference 2010Recent Developments in Property Taxation2010
Ohio State Tax Up-date 2009Review of recent changes to Ohio's major taxes.2009
Ohio Sales Tax Up-date 2009In-depth review of Ohio's sales and use tax.2009
Ohio State Tax Up-dateYearly Up-date on Issues impacting Ohio's Major taxes2008
Ohio Sales Tax Up-date1-day seminar focused on Ohio Sales and Use Tax issues2008
Ohio Tax Up-dateYearly Up-date to issues impacting Ohio's major taxes2007
Monthly MeetingChallenges in Valuing Build-to-Suit Properties2007
Ohio Tax Up-dateYearly Up-date to issues impacting Ohio's major taxes2006
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2006
Ohio Tax Up-dateYearly Up-date to issues impacting Ohio's major taxes2005
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2005
Ohio Tax Up-dateYearly Up-date to issues impacting Ohio's major taxes2004
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2004
Ohio Tax Up-dateUp-date on issues impacting Ohio's major taxes2003
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2003
Ohio Tax Up-dateUp-date on issues impacting Ohio's major taxes2002
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2002
Ohio Tax Up-dateUp-date on issues impacting Ohio's major taxes2001
Ohio Sales Tax Up-date1-day seminar concerning Ohio Sales and Use tax issues2001