In a property tax valuation case, Steve Dimengo and Dave Hilkert recently succeeded in obtaining a favorable judgment with the Ohio Supreme Court for their client, WCI Steel, Inc.  The Court’s 7-0 decision essentially allows a property owner to introduce a new appraisal to the Ohio Board of Tax Appeals (BTA) even though it was not previously presented at the administrative appeal to the Ohio Tax Commissioner.  Further, the decision ruled that “The jurisdiction of the Board of Tax Appeals (BTA) is invoked to review an assessment in which the tax commissioner has determined the value of personal property if the notice of appeal from the determination (1) states the appellant’s objection to the commissioner’s actions in valuing the property and (2) identifies the treatment the commissioner should have applied.”  The Supreme Court remanded the case to the BTA to address the value of WCI’s property, taking into consideration the appraisal at issue. View the full summary here.