Overview

John provides clients with counsel regarding real property taxation, providing advice on potential tax reductions, defenses against increase requests filed by boards of education, negotiating settlements between the various parties, and tax exemption.

Practice Areas

When settlement efforts fail, he has litigated property tax cases on behalf of property owners and boards of education before the various county boards of revision and courts of common pleas, the Ohio Board of Tax Appeals, the Courts of Appeals of Ohio, the Ohio Supreme Court, and the Ohio Tax Commissioner. Throughout his practice, he has handled over a thousand matters involving residential, commercial, industrial, vacant, and special purpose properties as well as contests over agricultural use properties.

Practice Areas

Representative Experience

  • Represented the owner of a mall anchor store where the county board of revision rejected a recent sale as value for purposes of taxation on grounds of the presence of distress. Successfully litigated before the Ohio Board of Tax Appeals which reversed the decision and adopted the sale price as value.
  • Represented the owner of a commercial mobile home park where the local board of education sought an increase in taxable value and taxes based on a recent sale. Successfully argued before the Ohio Board of Tax Appeals that the sale price should be rejected and no increase in value or taxes was warranted.
  • Successfully argued before the Ohio Board of Tax Appeals and the Court of Appeals that a sale of 100% of the membership interests of a single asset limited liability company is the equivalent of an arm’s length sale.
  • Successfully argued before the Ohio Board of Tax Appeals and Ohio Supreme Court that a property tax complaint filed by a non-lawyer property manager does not invoke the jurisdiction of the tax tribunals and must be dismissed.
  • Obtained reversal of a decision by the Ohio Tax Commissioner refusing to grant tax exemption. Successfully argued before the Ohio Board of Tax Appeals that a future exempt use was sufficiently contemplated as of the tax lien date to qualify for property tax exemption under Ohio law.

 

Education & Admissions

Education

  • Cleveland State University College of Law/CSU College of Law, J.D., 1993
  • Kent State University, B.B.A., 1982

Bar and Court Admissions

  • State of Ohio
  • Supreme Court of Ohio
  • U.S. District Court, Northern District of Ohio

Involvement

Professional Affiliations

  • Ohio State Bar Association, Member (1994 – Present)
  • Cleveland Metropolitan Bar Association, Member (2014 – Present)

Firm Involvement

  • Business Practice Group, Member

Publications

Representative Experience

  • Represented the owner of a mall anchor store where the county board of revision rejected a recent sale as value for purposes of taxation on grounds of the presence of distress. Successfully litigated before the Ohio Board of Tax Appeals which reversed the decision and adopted the sale price as value.
  • Represented the owner of a commercial mobile home park where the local board of education sought an increase in taxable value and taxes based on a recent sale. Successfully argued before the Ohio Board of Tax Appeals that the sale price should be rejected and no increase in value or taxes was warranted.
  • Successfully argued before the Ohio Board of Tax Appeals and the Court of Appeals that a sale of 100% of the membership interests of a single asset limited liability company is the equivalent of an arm’s length sale.
  • Successfully argued before the Ohio Board of Tax Appeals and Ohio Supreme Court that a property tax complaint filed by a non-lawyer property manager does not invoke the jurisdiction of the tax tribunals and must be dismissed.
  • Obtained reversal of a decision by the Ohio Tax Commissioner refusing to grant tax exemption. Successfully argued before the Ohio Board of Tax Appeals that a future exempt use was sufficiently contemplated as of the tax lien date to qualify for property tax exemption under Ohio law.

 

Education & Admissions

Education

  • Cleveland State University College of Law/CSU College of Law, J.D., 1993
  • Kent State University, B.B.A., 1982

Bar and Court Admissions

  • State of Ohio
  • Supreme Court of Ohio
  • U.S. District Court, Northern District of Ohio

Involvement

Professional Affiliations

  • Ohio State Bar Association, Member (1994 – Present)
  • Cleveland Metropolitan Bar Association, Member (2014 – Present)

Firm Involvement

  • Business Practice Group, Member

Publications

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