municipal income tax appeals ohio Archives

Court Approves Centralized Municipal Income Tax Collection

Kathleen Hargrove on February 23, 2018

Franklin County trial judge David Cain entered judgment for the State of Ohio in a case brought by cities upset by the State’s legislative enactment giving businesses the option to file their municipal income tax returns with the Ohio Department of Taxation

Ohio cities sue to repeal municipal tax reforms

Kathleen Hargrove on November 28, 2017

A plethora of Ohio cities, ranging from Athens to Zanesville, filed suit on Monday to prevent the implementation of municipal income tax reforms passed last June in the state biennial budget

New Evidence Permissible in Ohio Municipal Tax Appeals

rlewis on August 25, 2015

Last week the Ohio Supreme Court concluded that it is permissible for Ohio taxpayers to present new evidence during Ohio Board of Tax Appeals hearings in the court’s ruling in the case of MacDonald v. Shaker Heights Board of Income Tax Review (Slip Opinion No. 2015-Ohio-3290).

What This Ruling Means for Taxpayers:

Both individuals and businesses may present new evidence when appealing municipal income tax decisions to the Ohio Board of Tax Appeals (OBTA).
- Previously, facts considered in OBTA appeals were typically limited to the findings presented by the Municipal Board of Appeal (MBOA).
The ruling in MacDonald v. Shaker Heights BITR also upheld the determination that taxpayers can choose a non-lawyer representative in MBOA cases, including a Certified Public Accountant (CPA).

We hope this information has been helpful to you. If you have questions about MacDonald v. Shaker Heights BITR, please contact your Whalen & Company representative.

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News & Tech Tips

Court Approves Centralized Municipal Income Tax Collection

Ohio cities sue to repeal municipal tax reforms

New Evidence Permissible in Ohio Municipal Tax Appeals