No specific laws identified for this ruling.
For tax year 2006, the court affirmed the denial of property tax exemption because private physicians were co-owners of the dialysis company on the tax-lien date. For tax year 2007, the court reversed and granted exemption for space used for dialysis services, but remanded to determine what portion should be exempt since some space was leased to private physicians.
Taxation-Charitable-use exemption of real property from taxation-R.C. 5709.12 and 5709.121-Nondiscrimination, rather than quantum of charitable care, is the criterion for charitable-use exemption-Board of Tax Appeals' denial of claim for charitable-use exemption affirmed as to tax year 2006 and reversed as to tax year 2007.
This summary was generated to explain the ruling in plain English and is not legal advice.
Mandamus—Labor relations—Public employees—R.C. Ch. 4117—State Employment Relations Board abused its discretion in dismissing public employee's unfair-labor-practice charge against employer because employer did not have authority to determine that employee's notice to arbitrate was untimely under collective-bargaining agreement—Board abused its discretion when it dismissed public employee's unfair-labor-practice charge against union without providing basic rationale for dismissal—Board did not abuse its discretion when it dismissed public employee's additional unfair-labor-practice charge against union, because union acted in accordance with public employee's waiver of union representation—Court of appeals' judgment granting writ of mandamus affirmed in part and reversed in part.
Workers' compensation—Temporary-total-disability compensation—R.C. 4123.56—Employee who had already been terminated for violation of employment policies before his shoulder surgery was not "unable to work" as "direct result of an impairment arising from an injury or occupational disease" under plain language of R.C. 4123.56(F) and thus was not entitled to receive temporary-total-disability compensation—Court of appeals' judgment reversed and writ granted.
Quo warranto—Mandamus—Appellants failed to challenge court of appeals' judgment dismissing their quo warranto claim on basis of laches and therefore waived that argument—Court of appeals' determination that appellants could not establish entitlement to city-council offices or that appellees were unlawfully holding the positions affirmed—Court of appeals' denial of request for writ of mandamus ordering continued payment of salaries and benefits as moot affirmed.
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