Ohio Personal Income Tax Bright-Line Residency Test Satisfied for Husband But Not Wife (Even Though She Met the Ohio Contact Period Test)

The Ohio Board of Tax Appeals (“BTA”) has provided quite an informative decision addressing residency stressing the importance of filing the required affidavit (Form IT DA) if claiming to be…

Continue ReadingOhio Personal Income Tax Bright-Line Residency Test Satisfied for Husband But Not Wife (Even Though She Met the Ohio Contact Period Test)

Real Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date

Former R.C. 5713.03 required a county auditor to consider a recent arm’s-length sale in determining a property’s true value for real property tax purposes. “The best evidence of the true…

Continue ReadingReal Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date

Ohio Supreme Court Holds That Landlord Owes a Duty to a Tenant’s Guest to Provide Adequate Lighting

Attorney Frederick M. Lombardi provides the following update on an Ohio Supreme Court case concerning landlord liability: On February 12, 2014, the Ohio Supreme Court in the case of Mann…

Continue ReadingOhio Supreme Court Holds That Landlord Owes a Duty to a Tenant’s Guest to Provide Adequate Lighting