Industries & Practices

Taxation

Energy generation facility counsel

Represent Apex Power Group before the Ohio Power Siting Board (OPSB) for the proposed Guernsey Power Station, a 1650-megawatt, natural gas-fired energy generation facility. In 2017, the project received approval to construct and operate the facility. Our team continues to provide substantial regulatory, legislative, tax, permitting and real estate counsel. In addition, we resolved issues involving interconnection with the local transmission company and the Ohio Department of Natural Resources.

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International manufacturer facility in central Ohio

Retained by an Italian-based company to provide all legal services in the construction and development of a 1.4 million-square-foot manufacturing facility in central Ohio. One of the main aspects of the site selection involved the environmental conditions of the site and environmental permitting issues in the project’s development. In this engagement, the firm assisted with various real estate, environmental and tax matters, including the negotiation of a variety of easements. The PUCO has approved energy efficiency rebates for the company’s combined heat and power systems which will result in significant cost savings and operational benefits.

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Innovative tax exemption strategy

Obtained a favorable decision from the IRS on behalf of a nonprofit, public sector managed care company involving an innovative legal approach to acquiring tax exempt status.

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Favorable Ohio Supreme Court ruling on behalf of agribusiness client

Successfully represented a grain handling company before the Board of Tax Appeals and the Ohio Supreme Court. The board and the court both ruled in favor of our client, finding that grain storage bins should not be classified and taxed as real property. This decision had state-wide implications and remains relevant to other disputes affecting the classification of property under Ohio’s tax laws. View additional details on this matter.

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Ohio Supreme Court decision on tax exemption

Successfully represented a city in a lawsuit and administrative appeal relating to the city’s convention center. The Supreme Court of Ohio heard the case and issued a decision in favor of the city, holding that the opposing side had failed to take steps that were necessary to give it standing to oppose the convention center’s exemption.  

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Tax legislation testimony

Provided testimony on a number of tax policy issues for various clients before committees of both houses of the Ohio General Assembly.

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Municipal income tax

Advised several cities regarding unusual income tax issues and assisted them in tracking taxes associated with economic development projects.

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Tax incentives

Successfully assist several school districts in addressing economic development issues and proposals for tax incentives, preserving thousands of dollars in revenue.

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Tax-exempt and taxable housing revenue bonds

Served as counsel in several tax-exempt and taxable housing revenue bond acquisition and renovation transactions throughout the Midwest.

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$860 million Oregon Clean Energy Center

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.

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“Green” cemetery nonprofit corporation

Assisted an elite college in the formation of a “green” cemetery nonprofit corporation to be used primarily by alumni, former faculty and staff. Rendered federal tax opinions regarding unrelated business income and tax exemption issues.

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LIHTC project involving historic tax credits

Represented the lender, a regional bank, in connection with a construction loan for a low-income housing tax credit rehabilitation project. Because the project involved a historic building financing from state and federal historic tax credits was utilized, among multiple other financing sources.

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