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Supreme Court of Ohio Rules Extraterritorial Municipal Income Taxation Constitutional During Covid-19 Emergency

On February 14, 2024, the Supreme Court of Ohio issued a 5-2 decision holding it was constitutional for a municipality to continue levying income taxes on employees performing work beyond municipal boundaries during the...more

Important Ohio Supreme Court decision clarifies proper method to value “big box stores”

The Ohio Supreme Court issued an important decision today clarifying the proper method under Ohio law to value big box stores - in this case, a Lowe’s store. The Ohio Supreme Court rejected the property owner’s argument...more

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