Successfully assisted Oregon Clean Energy LLC in the acquisition of a certificate from the Ohio Power Siting Board in May 2013 to begin construction on the 799-megawatt Oregon Clean Energy Center, a natural gas-fired combined-cycle generating facility located in Oregon, Ohio. Our firm continues to provide significant tax, real estate and construction counsel on the project. Additionally, we are representing the project before the OPSB to amend its certificate to reflect changes in facility design.
Mark A. Engel
Mark Engel is the partner in charge of Bricker & Eckler's Cincinnati office. Mark's practice is taxation, with concentrated experience in all aspects of state and local taxation, including tax planning, compliance, and litigation in sales and use, income, commercial activity, public utility, and property taxation. In addition, Mark works in the areas of economic development, federal personal and corporate taxation, and nonprofit and social enterprise tax issues. He serves as tax counsel to the Ohio Manufacturers' Association and played a key role in designing several provisions of Ohio tax reform efforts.
Mark has briefed and argued more than 80 cases in the Supreme Court of Ohio, and has appeared in every appellate district in Ohio. He successfully litigated several precedent setting cases involving key issues of state taxation in Ohio. In addition, Mark negotiated numerous incentive packages for enterprises looking to expand in Ohio and served as tax counsel to the electric industry during industry restructuring, including assisting in drafting numerous tax provisions to the restructuring legislation.
- Co-Chair, ABA / IPT Advanced Property Tax Seminar, 2008 - present
- Member and former chair, Board of Directors, Trinity Lutheran Seminary; member, Church Council and various committees, Lord of Life Lutheran Church
- Frequent speaker and author, issues of state and local taxation
- Speaker, University of Cincinnati Annual Income Tax Conference, 2013-present
- Author, Ohio Chapter of ABA Sales Tax Desk Book
- Speaker, Tax Policy Changes, Ohio Manufacturer's Association, February 2015
- Author, Baldwin's Ohio Tax Service
- Annual Keynote Speaker, Property Tax Issues, Ohio Tax Conference, 2001-present
- Member, American Bar Association; Ohio State Bar Association (former chair, Taxation Committee); Columbus Bar Association (former chair, State and Local Tax Committee)
- Member, Executive Committee; Former Chair, National Association of State Bar Tax Sections; member, Institute for Professionals in Taxation
- Listed, Best Lawyers in America (Tax Law), 2013-2017
- Ranked, AV Preeminent, Martindale-Hubbell
- Listed, Ohio Super Lawyers®, 2007 - 2008; Corporate Counsel Edition, 2009
- Recipient, Ohio Manufacturers' Association Legacy Award, 2005
- Capital University (J.D., with high honors, 1979)
- University of Michigan (B.A., with high honors, 1976)
- Capital University (LL.M., Taxation, 1990)
Ohio Supreme Court upholds economic nexus standard
IRS proposes long-awaited IRC Section 457 regulations
IRS releases proposed IRC Section 409A regulations
Ohio’s business income deduction: Boon or boondoggle?
Ohio real property tax: A primer
Bricker & Eckler attorneys earn Best Lawyers 2017 recognition
Bricker & Eckler opens office in downtown Cincinnati
Bricker & Eckler opens office in downtown Dayton’s Water Street District
Best Lawyers recognizes Bricker & Eckler attorneys
Provided testimony on a number of tax policy issues for various clients before committees of both houses of the Ohio General Assembly.
Obtained a temporary restraining order and preliminary injunction on an expedited timeline authorizing a natural gas pipeline company to access property subject to acquisition by eminent domain to conduct tree clearing activities in advance of moratoriums imposed on such activities in order to protect migratory birds and endangered bat species; contempt orders against property owners refusing to honor the order permitting access for tree clearing activities; and immediate injunctive relief against landowners refusing to permit access to their property via eminent domain for construction of a 75-mile natural gas pipeline in eastern Ohio. Also, negotiated settlements with landowners who permitted access and complex, technical settlements with public utilities to resolve overlapping easement situations.
Advised several cities regarding unusual income tax issues and assisted them in tracking taxes associated with economic development projects.
Successfully assist several school districts in addressing economic development issues and proposals for tax incentives, preserving thousands of dollars in revenue.
Successfully negotiated an incentive package for the developer of a natural gas-fired turbine electric generation facility, including the exemption of personal property taxes on all machinery and equipment.
Represent NRG Ohio Pipeline Co. LLC, a subsidiary of NRG Energy, Inc., in the siting of a high-pressure natural gas pipeline, 24 inches in diameter and 20 miles in length. The pipeline will supply NRG’s Avon Lake generation facility, which is being converted from a coal-fired plant to natural gas-fired plant. As part of this process, we assisted NRG in the formation of this pipeline subsidiary and represented the pipeline company through the permitting procedures of the Ohio Power Siting Board. After a fully-litigated proceeding, the client obtained its required certificate from the Ohio Power Siting Board in 2015. Obtaining this certificate was crucial to the future viability of the NRG plant in Avon Lake. The pipeline gives the company an alternative to $422 million in pollution control devices that would have been necessary to comply with federal Environmental Protection Agency pollution guidelines. Most recently, we have been working with NRG to assist with its easement acquisition efforts, including both voluntary easement negotiations and assistance with state court eminent domain proceedings.
Successfully negotiated a voluntary disclosure arrangement with both the State of Ohio and a municipality for a non-resident employee who made frequent business trips to Ohio.
On behalf of one of the largest owner/operators of low-income tax credit properties in the country, successfully litigated the valuation of real property with low-income housing credits in which a portion of the purchase price was allocated to the value of the credits, reducing the price paid for the real property.
Collaborated with a Fortune 100 company to successfully contest a multi-million dollar sales tax assessment based on machinery and equipment used in the development of new pharmaceutical products and obtained a refund of tax previously paid on portions of the project.
Mark recently took a wine tasting trip to Australia with his wife and daughters. This trip brought them to Barossa Valley, where they sampled some of Australia’s finest shirazes.
An avid runner, Mark and his family have competed in several races, including a half marathon in sunny Kelowna, British Columbia, Canada.