Sri Saibaba Temple Soc. of Ohio v. Tax Ease Ohio II, L.L.C.
2021 Ohio 3294
| Ohio Ct. App. | 2021Background
- Sri Saibaba Temple Society acquired property in Lewis Center, Ohio in 2014 and applied for a religious real-property tax exemption on December 31, 2015.
- The Tax Commissioner denied the exemption on September 9, 2016; the temple appealed that decision to the Ohio Board of Tax Appeals (BTA) on October 24, 2016.
- The Delaware County Treasurer sold tax certificate liens on the property between April 2017 and December 2018.
- The BTA issued a ruling on January 10, 2018 splitting the property: the barn exempt, the remainder taxable.
- Tax Ease (purchaser of the tax certificates) sued in county court to confirm its statutory lien and foreclose; the trial court granted Tax Ease’s renewed motion for summary judgment and ordered foreclosure and sale.
- Sri Saibaba appealed, arguing the property should not have been listed for tax lien sale while its appeal to the BTA was pending.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the county auditor could include the property on the delinquent-land list and sell tax certificates while an appeal to the BTA under R.C. 5717.02 was pending | Listing was improper because the property was under appeal to the BTA, so it should have been excluded from delinquent-land lists | R.C. 5721.011 excludes only properties with a pending exemption application under R.C. 5715.27; the Tax Commissioner’s denial was final before the sales, so listing was authorized | Court affirmed: listing and sale were permissible. R.C. 5721.011’s plain text excludes only pending 5715.27 applications; an appeal under 5717.02 does not prevent listing once the commissioner’s decision is final |
Key Cases Cited
- Smiddy v. The Wedding Party, Inc., 30 Ohio St.3d 35 (1987) (appellate standard when reviewing summary judgment)
- Temple v. Wean United, Inc., 50 Ohio St.2d 317 (1977) (summary judgment requirements)
- Williams v. First United Church of Christ, 37 Ohio St.2d 150 (1974) (viewing summary-judgment record in favor of nonmoving party)
- Dresher v. Burt, 75 Ohio St.3d 280 (1996) (moving party’s initial burden under Civ.R. 56)
- Mitseff v. Wheeler, 38 Ohio St.3d 112 (1988) (nonmoving party’s reciprocal burden to show specific facts creating a triable issue)
- Portage Cty. Bd. of Commrs. v. Akron, 109 Ohio St.3d 106 (2006) (apply plain statutory language where statute is unambiguous)