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Nicholas M.J Ray's Legal Cases (9)
HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton Cty. Bd. of Revision (2009), 122 Ohio St.3d 438
Practice Area: Tax
Date: Jul 28, 2009
Outcome: BTA decision accepting sale price upheld.
Description: Property Owner presented deed and conveyance fee statement evidencing sale of property in 2003 as... more
Meijer Stores Ltd. Partnership v. Franklin Cty. Bd. of Revision (2009), 122 Ohio St.3d 447.
Practice Area: Tax
Date: Jul 22, 2009
Outcome: BTA Affirmed.
Description: Meijer Stores Limited Partnership (“Meijer”) sought to reverse a decision of the Board of Tax... more
Target Corp v. Greene Cty. Bd. of Revision (2009), 122 Ohio St. 3d 142.
Practice Area: Tax
Date: Jun 03, 2009
Outcome: BTA Affirmed.
Description: The Supreme Court of Ohio rejected the contention that first generation sales should be used to... more
HealthSouth Corp. v. Levin (2009), 121 Ohio St. 3d 282
Practice Area: Tax
Date: Feb 17, 2009
Outcome: (not available)
Description: The Department appealed arguing that the taxpayer should be equitably estopped from seeking the... more
AEI Net Lease Fund v. Erie Cty. Bd. of Revision (2008), 119 Ohio St. 3d 563.
Practice Area: Tax
Date: Oct 01, 2008
Outcome: Court accepted 2nd sale-leaseback sale for tax val
Description: (not available)
Cincinnati Schools Bd. of Edn. v. Hamilton Cty. Bd. of Revision (2008), 118 Ohio St.3d 263
Practice Area: Tax
Date: Feb 01, 2008
Outcome: Court accepted NNN sale price as tax value
Description: (not available)
Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (2008), 118 Ohio St.3d 262
Practice Area: Tax
Date: Feb 01, 2008
Outcome: Court accepted NNN sale price as tax value
Description: (not available)
Rhodes v. Hamilton Cty. Bd. of Revision (2008), 117 Ohio St. 3d 532
Practice Area: Tax
Date: Feb 01, 2008
Outcome: Court accepted NNN sales price for tax value
Description: (not available)
Reynoldsburg v. Licking Cty. Budget Comm (2004), 104 Ohio St. 3d 453
Practice Area: State, Local And Municipal Law
Date: Feb 01, 2004
Outcome: (not available)
Description: Overturned BTA decision rejecting county budget fund allocations