Wednesday, March 12, 2008

2006-1890 and 2006-2043.  Taylor Bldg. Corp. of Am. v. Benfield, Slip Opinion No. 2008-Ohio-938.
Clermont App. No. CA2005-09-083, 168 Ohio App.3d 517, 2006-Ohio-4428.  Judgment affirmed in part and reversed in part, and cause remanded.
Moyer, C.J., and Lundberg Stratton, O'Connor, O'Donnell, Lanzinger, and Cupp, JJ., concur.
Pfeifer, J., concurs in part and dissents in part.
Opinion: http://www.supremecourtofohio.gov/rod/docs/pdf/0/2008/2008-Ohio-938.pdf

2006-2293, 2006-2389, and 2006-2390.  Elyria v. Lorain Cty. Budget Comm., Slip Opinion No. 2008-Ohio-940.
Board of Tax Appeals, Nos. 2003-T-1533, 2004-T-1166, and 2005-T-1301.  Decisions reversed and causes remanded.
Moyer, C.J., and Pfeifer, Lundberg Stratton, O'Connor, O'Donnell, and Cupp, JJ., concur.
Lanzinger, J., concurs in judgment only.
Opinion: http://www.supremecourtofohio.gov/rod/docs/pdf/0/2008/2008-Ohio-940.pdf
Summary: Challenge to County’s Allocation of State Tax Funds Must Follow Appeal Statute Regardless of Formula

2007-0126.  Episcopal School of Cincinnati v. Levin, Slip Opinion No. 2008-Ohio-939.
Board of Tax Appeals, No. 2004-R-230.  Decision affirmed.
Pfeifer, Lundberg Stratton, O'Connor, O'Donnell, and Cupp, JJ., concur.
Moyer, C.J., concurs in judgment only.
Lanzinger, J., dissents.
Opinion: http://www.supremecourtofohio.gov/rod/docs/pdf/0/2008/2008-Ohio-939.pdf
Summary: Tax Exemption Should Be Based on Owner’s ‘Prospective Use’ of Property as of Tax Lien Date

2007-0265.  State v. Fulmer, Slip Opinion No. 2008-Ohio-936.
Lake App. No. 2005-L-137, 2006-Ohio-7015.  Judgment reversed and cause remanded.
Moyer, C.J., and O'Connor, O'Donnell, Lanzinger, and Cupp, JJ., concur.
Pfeifer and Lundberg Stratton, JJ., dissent and would dismiss the appeal as having been improvidently accepted.
Opinion: http://www.supremecourtofohio.gov/rod/docs/pdf/0/2008/2008-Ohio-936.pdf
Summary: Courts Should Tell Jurors to Disregard Evidence That Supports Equivalent of ‘Diminished Capacity’ Defense