Since our firm assists property owners in reducing the taxes on their real property by challenging the valuation placed by the County Auditor on that property, we are frequently asked “is my property valuation too high?”  Indeed, we provide a free initial assessment of property valuation to ascertain if savings might be available through the Board of Revision process.

As a starting point, “tax valuation” should follow the simple formula of “what a willing buyer would pay a willing seller for the property.”  The Boards of Revision of Ohio largely follow the same rules marketplace participants follow: Valuation should reflect the actual value.

Two fallacies about valuation:

1)  Many owners think their property must be over-valued if they experienced a significant increase in valuation from the prior triennial.  This simply is not true.  It is entirely possible the property was — and still is — significantly under-valued.  Just because a property experienced a significant — or above market average — increase in valuation means nothing.  The new valuation is compared to current parker, not prior valuation.

2)  Many property owners want to compare their Auditor’s valuation to that of their neighbors’ property.  But this is a false comparison.  What the Auditor thinks your neighbor’s property is worth is simply not evidence of value before the Board of Revision.  Comparable sales in your neighborhood, or new construction data is appropriate evidence.

 

Property owners in Hamilton, Butler and Clermont Counties, as well as major metropolitan areas in Ohio Montgomery County (Dayton), Franklin County (Columbus) and Cuyahoga County (Cleveland) all have new Auditor’s valuations on their January 2015 tax bills.  (New values will be out in Warren County next January.)  In those counties, the County Auditor has just completed its triennial (every three years) valuation for each parcel in their jurisdiction.

The new valuations, effective as of January 1, 2014, may all be challenged in a proceeding before the County Board of Revision this year, even if you previously challenged that valuation.  One of the benefits of winning a tax reduction is that the savings is guaranteed to last for at least three years, and it may well endure much longer than that.

The attorneys of the Finney Law Firm have handled thousands of tax valuation appeals, some involving tens of millions of dollars of savings, over the past decade before more than half of the Boards of Revision throughout Ohio.

Please call Anna Ausman ([513] 943-6653) for a free initial evaluation of your property to ascertain if savings may be available to you.

The U.S. Supreme Court on Tuesday ruled that homeowners had a right to rescind their mortgage loan for up to three years after the loan origination date if the lender failed to provide the requisite “Truth-in-Lending” disclosures.

The decision, Jesinoski v. Countrywide, is here.  A Reuters article on the decision is here.

Serendipity happens, so it seems, as it relates to matters before the United States Supreme Court.  With approximately 10,000 petitions for certiorari submitted each year, and fewer than 100 cases heard, a little luck or coincidence certainly can help in getting a case considered.

So it is fortuitous that the same week, this week, this firm filed its petition for certiorari in Frank Wagner v. City of Garfield Heights before the United States Supreme Court, that august body was hearing oral argument in Reed v. Town of Gilbert dealing with the exact same issues — whether a municipality can regulate and discriminate among the content of various types of temporary signs. Or, as articulated in the Plaintiff’s petition for certiorari before the US Supreme Court:

Does Gilbert’s mere assertion of a lack of discriminatory motive render its facially content-based sign code content-neutral and justify the code’s differential treatment of Petitioners’ religious signs?

Tuesday morning, the United States Supreme Court heard oral argument in the Town of Gilbert case, and by all accounts looked quite disfavorably on the Town’s regulatory scheme.  You may read more about that oral argument here.

In any event, if the United States Supreme Court sides with the Plaintiffs in Town of Gilbert, there is a fair chance — serendipity — that they will take time to visit the Wagner decision as well.

Attorney Christopher Finney is teaching “Reducing your property taxes in Ohio” on January 21 from 9 to noon before the Cincinnati Area Board of Realtors.  Finney is joined in the presentation by Hamilton County Auditor Dusty Rhodes.

The two of them have annually taught this class to the Board of Realtors each of the last six years.

Today’s Cleveland Plain Dealer has an article about our firm’s new suit against the Mayor and City Council President for the release of confidential tax information about our client, and for violations of his First Amendment rights.

Our client is Maple Heights, OH Council member Bill Brownlee. Brownlee operates a web site called Maple Heights News, where he comments on and posts videos of happenings in their City, including developments at City Hall.  Well, the City Council President disliked what he had to say at a Council meeting, so she kicked him out of the meeting under threat of arrest.  She further ordered his video camera shut off.

Finally, because the Mayor disliked his political stand on a ballot issue, the Mayor obtained and released Brownlee’s personal income tax information to the public, information that is to be maintained as strictly confidential under Ohio law.

Read more here.  See the story on Action 19 News here.

 

 

Our friends at the Kansas City, MO law firm of Garrett & Graves have this excellent piece on the trend towards criminalization of political activity, and the risks for businesses of engaging in political advocacy.

Garrett & Graves is our co-counsel in the case of the Tea Party versus the Internal Revenue Service pending in the Federal District Court for the Southern District of Ohio before Judge Susan Dlott.

Under the Fourth Amendment to the United States Constitution, individuals are protected from “unreasonable searches and seizures” performed by government entities. Generally, this means that a police officer cannot search an individual without a warrant unless the officer has “probable cause” to believe a crime has been committed. If the officer lacks probable cause, the search is “unreasonable” under the Fourth Amendment.

In 1985, the Supreme Court held in New Jersey v. T.L.O. that the Fourth Amendment’s prohibition against unreasonable searches and seizures applies to students in public schools. However, the Fourth Amendment rights guaranteed to public school students is balanced with the school’s duty to maintain order and discipline within the school. Students have a decreased expectation of privacy in their person and belongings in the school setting because the school administrators stand in loco parentis – in the place of the parent – with respect to the students.

As a result, the courts have applied a more relaxed “reasonableness” standard when evaluation the permissibility of school searches. Instead of “probable cause,” school administrators must have “reasonable cause” or “reasonable suspicion” to conduct a search. In applying this reasonableness standard, the courts have determined that a school administrator’s search of a student complies with the Fourth Amendment if: (1) the search is justified at its inception, and (2) if the scope of the search is reasonably related to the circumstances necessitating the search.

One area that is a hot bed of Fourth Amendment litigation in both the criminal and school context is the permissibility of cell phone searches. Earlier this year, the Supreme Court issued its decision in Riley v. California, in which the Court held that police officers generally may not search the contents of a cell phone seized from a criminal defendant without a warrant. The Court recognized that modern cell phones may contain an immense amount of personal data in which a person has a high expectation of privacy.

As more and more students bring cell phones to school, school administrators must determine whether they may properly search a student’s cell phone when the student is suspected of violating school disciplinary codes. In light of Riley, it appears that courts will be more likely to side with students, notwithstanding their reduced expectation of privacy, if the suspected violation has nothing to do with a cell phone. It is reasonable to anticipate that future litigation will further define the scope of permissible cell phone searches, and clarify how Riley impacts the scope of student searches. In any event, school administrators are still bound by the standard annunciated in New Jersey v. T.L.O., which requires that any search of a student be justified at its inception and be reasonably related to the circumstances necessitating the search in the first instance.

 

 

The Finney Law Firm has been retained to help a community association improve the development of a massive apartment complex in its community, and to force the City of Cincinnati and the developer to comply with local zoning laws.

We were unsuccessful in having City Council reject the plan, so we filed suit in December 30th before Hamilton County Common Pleas Court Judge Steven Martin seeking an injunction against the project proceeding.  A copy of that Complaint is here.  The motion for Temporary Restraining Order is here.

The hearing on the Motion for Temporary Restraining Order is this Wednesday, January 7, 2015 at 8:30 AM.

 

The Finney Law Firm is pleased to act as counsel for the Ohio GOP in their continuing efforts to obtain the key card records showing electronic access to the County Buildings of former County Executive Ed FitzGerald, who recently lost his race for Ohio Governor.

On January 1, FitzGerald left office, and last fall the County offices relocated to a different building.  Thus, the stated reason for refusing to produce the records — that important security records would be compromised — is entirely mooted.  Thus, the former President of the Cuyahoga County Council is advocating for ending the litigation and releasing the records.  You may read that here.

This article highlights a new motion of the Ohio Republican Party to cause these records to be released.