Summary
The Supreme Court of Ohio held that R.C. 5715.19(A)(1) validly permits a nonlawyer salaried employee of a corporate property owner to prepare and file a real-property valuation complaint on the corporation’s behalf. The filing properly invoked the jurisdiction of the Union County Board of Revision, and the Board of Tax Appeals erred by ordering dismissal based on unauthorized-practice-of-law concerns. The court reversed and remanded for further proceedings.
Holdings
- Because Connolly Construction did not dispute the school board's factual assertions or identify alternative jurisdictional grounds, the Board of Tax Appeals and the Supreme Court of Ohio could determine the legal issue whether the complaints validly invoked the Board of Revision's jurisdiction.
- The Board of Tax Appeals had jurisdiction to apply and give effect to the Third District's decision in McDonald's Corp. v. Union County Board of Revision, even though it could not independently decline to apply a statute based on its own constitutional determination.
- The General Assembly acted within its authority by permitting a nonlawyer salaried employee of a corporate property owner to prepare and file a valuation complaint on behalf of the corporation. Such a complaint validly invokes the jurisdiction of the board of revision.
Questions Presented
- Whether the Board of Tax Appeals could determine the jurisdictional issue despite the sparse record and absence of the original valuation complaints.
- Whether the Board of Tax Appeals could rely on an appellate decision holding that the statutory authorization for salaried employees to file valuation complaints was unconstitutional or otherwise invalid.
- Whether R.C. 5715.19(A)(1) validly permits a nonlawyer salaried employee of a corporate property owner to prepare and file a real-property valuation complaint on behalf of the corporation without substantially interfering with the Supreme Court of Ohio's authority to regulate the practice of law.
Disposition
reversed_and_remanded
Cases Cited (21)
- Sharon Village Ltd. v. Licking Cty. Bd. of Revision, 78 Ohio St. 3d 479, 678 N.E.2d 932 (1997)(limited)
- Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision, 85 Ohio St. 3d 156, 707 N.E.2d 499 (1999)(followed)
- McDonald's Corp. v. Union Cty. Bd. of Revision, 2012-Ohio-3751, 974 N.E.2d 133 (3d Dist.)(rejected)
- Ohio Natl. Life Ins. Co. v. United States, 922 F.2d 320, 324 (6th Cir. 1990)(followed)
- Rapier v. Union City Non-Ferrous, Inc., 197 F. Supp. 2d 1008, 1012 (S.D. Ohio 2002)(followed)
- Oak Hills Local School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision, 134 Ohio St. 3d 539, 2012-Ohio-5750, 983 N.E.2d 1295, ¶ 16-18(followed)
- Haskins v. Alcott & Horton, 13 Ohio St. 210, 216 (1862)(followed)
- S. Christian Leadership Conference v. Combined Health Dist., 191 Ohio App. 3d 405, 2010-Ohio-6550, 946 N.E.2d 282, ¶ 28 (2d Dist.)(followed)
- Castle Aviation, Inc. v. Wilkins, 109 Ohio St. 3d 290, 2006-Ohio-2420, 847 N.E.2d 420, ¶ 35(followed)
- Cleveland Gear Co. v. Limbach, 35 Ohio St. 3d 229, 520 N.E.2d 188 (1988), paragraph one of the syllabus(followed)
Showing top 10 of 21.
Cited In (0)
No citing cases on record yet.
Court Document
Open PDFLoading document…