$ 340-370 per hour
Nicholas M.J Ray
About Nicholas
Biography
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.
Practice Areas
2
Practice Areas
Tax
90%
31 years
State, Local, and Municipal Law
10%
28 years
Fees and Rates
Cost
Hourly Rates
Contingency
25%-35%
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Chat withLicenses
Licensed in Ohio for 28 years
State: Ohio
Acquired: 1997
No misconduct found
Location
Vorys, Sater, Seymour & Pease LLP
52 E. Gay Street, Columbus, OH, 43215
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David Bressman
Personal injury lawyer
Experience
Honors
2012
AV Preeminent, Martindale-Hubbell
2010
Super Lawyers (Tax), Law & Politics Magazine
2010
Super Lawyer, Super Lawyers
2003
Dedication to Excellence for CPE/CLE Presentations, Professional Education Systems
Work Experience
2010 - Present
Of Counsel, Vorys, Sater, Seymour & Pease LLP
2003 - Present
Adjunct Professorfessor, Capital University Law School
2005 - 2010
Partner, Siegel, Siegel, Johnson & Jennings LPA
2001 - 2005
Associate, Porter Wright Morris & Arthur
1999 - 2001
Associate, Baker & Hostetler
1996 - 1999
Senior, Ernst & Young LLP
Associations
2012 - Present
Ohio State Bar Association, Taxation Law CommitteeChair
1997 - Present
Ohio State Bar AssociationMember/Sub-committee chair (Property Tax)
1993 - 2009
Ohio Society of Certified Public AccountantsMember
Sample of Legal Cases
HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton Cty. Bd. of Revision (2009), 122 Ohio St.3d 438
BTA decision accepting sale price upheld.
Meijer Stores Ltd. Partnership v. Franklin Cty. Bd. of Revision (2009), 122 Ohio St.3d 447.
BTA Affirmed.
Target Corp v. Greene Cty. Bd. of Revision (2009), 122 Ohio St. 3d 142.
BTA Affirmed.
HealthSouth Corp. v. Levin (2009), 121 Ohio St. 3d 282
AEI Net Lease Fund v. Erie Cty. Bd. of Revision (2008), 119 Ohio St. 3d 563.
Court accepted 2nd sale-leaseback sale for tax val
Rhodes v. Hamilton Cty. Bd. of Revision (2008), 117 Ohio St. 3d 532
Court accepted NNN sales price for tax value
Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (2008), 118 Ohio St.3d 262
Court accepted NNN sale price as tax value
Cincinnati Schools Bd. of Edn. v. Hamilton Cty. Bd. of Revision (2008), 118 Ohio St.3d 263
Court accepted NNN sale price as tax value
Reynoldsburg v. Licking Cty. Budget Comm (2004), 104 Ohio St. 3d 453
Education
N/A
Capital University Law School
LL.M - Master of Laws
N/A
Capital University Law School
JD - Juris Doctor
N/A
Ohio State University, Columbus
B.S.B.A.
Speaking Engagements
2013
Ohio Tax Conference
Mass Appraisal versus Fee Appraisal and it impact on Taxation
2012
Ohio Tax Issues Update
Ohio Tax Issues Update
2012
Ohio Tax Conference
Advanced Property Taxation Issues
2011
Ohio Tax Conference 2011
Advanced Ohio Real Property Tax Issues
2011
ABA/IPT Advanced Property Tax Seminar
Tax Jurisdiction Challenges to Assessments and Exemptions
2010
Ohio Tax Conference 2010
Recent Developments in Property Taxation
2009
Ohio State Tax Up-date 2009
Review of recent changes to Ohio's major taxes.
2009
Ohio Sales Tax Up-date 2009
In-depth review of Ohio's sales and use tax.
2008
Ohio State Tax Up-date
Yearly Up-date on Issues impacting Ohio's Major taxes
2008
Ohio Sales Tax Up-date
1-day seminar focused on Ohio Sales and Use Tax issues
2007
Ohio Tax Up-date
Yearly Up-date to issues impacting Ohio's major taxes
2007
Monthly Meeting
Challenges in Valuing Build-to-Suit Properties
2006
Ohio Tax Up-date
Yearly Up-date to issues impacting Ohio's major taxes
2006
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
2005
Ohio Tax Up-date
Yearly Up-date to issues impacting Ohio's major taxes
2005
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
2004
Ohio Tax Up-date
Yearly Up-date to issues impacting Ohio's major taxes
2004
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
2003
Ohio Tax Up-date
Up-date on issues impacting Ohio's major taxes
2003
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
2002
Ohio Tax Up-date
Up-date on issues impacting Ohio's major taxes
2002
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
2001
Ohio Tax Up-date
Up-date on issues impacting Ohio's major taxes
2001
Ohio Sales Tax Up-date
1-day seminar concerning Ohio Sales and Use tax issues
Publications
2012
The Evaluator
The Evaluator Fall 2012
Languages
English