Provided testimony on a number of tax policy issues for various clients before committees of both houses of the Ohio General Assembly.
Mark A. Engel
Mark Engel is the partner in charge of Bricker & Eckler's Cincinnati-Dayton 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
- Author, Ohio Chapter of ABA Sales Tax Desk Book
- 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, 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) 2013-2016
- 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 rules presumption of correctness does not apply on appeal from decision of municipal board of tax review
Ohio Supreme Court rules on tax commissioner’s role in correcting errors for NOL credit against the CAT; remands case to BTA to determine whether any error existed
Ohio House & Senate conference committee unveils tax provisions for 2016-2017 budget bill
Best Lawyers recognizes Bricker & Eckler attorneys
Best Lawyers recognizes Bricker & Eckler attorneys
Best Lawyers Bestows Honors on Bricker & Eckler Attorneys
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.
Represented Oregon Clean Energy, LLC before the Ohio Power Siting Board for approval to build a 799 mega-watt natural gas-fired combined-cycle generating facility in Oregon, Ohio. We also provided extensive counsel on real estate, environmental and tax issues related to the facility and acted as Ohio counsel responsible for due diligence required for its $850 million financing.
Served as a consultant to a national oil and gas trade association that represents companies involved in all aspects of the oil and natural gas industry. Led legislation and policy initiatives and addressed taxation concerns and regulatory issues impacting the oil and gas industry in Ohio.
Provided comprehensive representation of large, interstate natural gas pipeline company regarding a $450 million project for 76 miles of new 30-inch diameter pipeline and associated support facilities in Ohio. The project included environmental permitting and regulatory advice, real estate negotiations and transactional support, eminent domain litigation and work with local governments on road use maintenance agreements.
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.
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.