Did 2005 Change in Tax Rules Violate Constitutional Mandate of 'Uniform' Taxation of Real Property

Rate Rollback Limited to Properties Occupied by Less than Four Residences

Ohio Apartment Association and Greenwich Apartments, Ltd. and D & S Properties v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio, Case no. 2009-0213

State Board of Tax Appeals

ISSUES:

* Are state tax rules adopted in 2005 that grant a 10 percent rollback in property taxes for real property occupied by single-family, two-family or three-family dwellings but not for property occupied by four or more residential units "unreasonable" because they violate provisions of the Ohio Constitution that require uniform taxation of real property and equal protection of the laws?

* Does the State Board of Tax Appeals (BTA) have jurisdiction to hear an appeal of tax-related administrative rules under R.C. 5703.14(C) when that appeal is based solely on a challenge to the constitutionality of the rules, rather than on a claim that the rules were improperly adopted or that the rules conflict with or exceed the scope of the enabling statute they were created to implement?