Industries & Practices
Gordon and Cook highlight important changes to Ohio’s LLC rules
Effective February 11, 2022, changes to the Ohio Revised LLC Act gives limited liability corporations – and their owners – more flexibility. According to Columbus CEO article “A Guide to Ohio’s new Limited Liability Corporation rules,” new provisions to the LLC law could significantly impact existing operating agreements. So, owners should work with an attorney to adjust their agreements, especially regarding fiduciary duties, management structure, voting and distributions.More Jun 23, 2022
Form 990 Deadline Reminder for Exempt OrganizationsMore
IRS announces changes to Form 8038-CP coming in January 2022More
All of Bricker’s strategic industry groups included in 2022 “Best L...
Bricker & Eckler’s four primary industry groups have all been recognized by U.S. News & World Report and Best Lawyers in the 2022 U.S. News – Best Lawyers “Best Law Firms” rankings.More Nov 4, 2021
Justin Cook elected partner at Bricker & Eckler
The law firm of Bricker & Eckler LLP is pleased to announce that Justin D. Cook has been elected as a partner of the firm.More Oct 1, 2021
Best Lawyers 2022 recognizes 66 Bricker & Eckler attorneys
A total of 66 attorneys across Bricker & Eckler LLP’s Ohio offices were chosen by their peers for recognition in the 2022 edition of The Best Lawyers in America®.More Aug 19, 2021
Important Ohio Supreme Court decision clarifies proper method to value “big box stores”More
Changes coming to Ohio’s real property tax exemption lawsMore
School Districts: Starting August 3, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due to COVID-19 for Tax Year 2020More
Ohio Senate Bill 57 provides real property tax reduction opportunitiesMore
Court of appeals victory on greenhouse tax valuation
Represented Green Circle Growers, a family-owned company with one of the largest greenhouse operations in the United States, in a tax appeal relating to the classification of commercial greenhouses as real or personal property. In 2018, the Ohio Board of Tax Appeals agreed with Green Circle Growers and classified the greenhouses as business fixtures, which are a type of personal property. Local officials appealed that decision, and on March 29, 2021, Ohio’s Ninth District Court of Appeals sided with Green Circle, rejecting arguments from the local officials, who had “ask[ed] for greenhouses to be included in property valuations as real property.” The Court’s decision cited binding precedent from the Ohio Supreme Court in an earlier case, Metamora Elevator Co. v. Fulton Cty. Bd. Of Revision, which Brollier had also successfully led.
The decision resulted in a roughly 75 percent reduction in annual real property taxes. The Ohio Board of Tax Appeals ruled in favor of Bricker’s client, finding the greenhouses constitute personal property, not real estate, and therefore the property owner should not pay real property tax on them.