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Cuyahoga County 2021 Triennial Property Tax Reappraisals

The County Fiscal Officer is responsible under Ohio law for the valuation of all real estate in its respective county. Real estate is reevaluated in two cycles, the sexennial reappraisal (every six years) and the triennial update (every third

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The Effect of Rent Concessions and Lease Agreements

Lockdowns, rising infections of COVID-19 and decreased earnings have taken a toll on businesses’ balance sheets. In the short term, consumers have tightened purse strings and enterprises are weathering an economic slowdown. An offshoot of the

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Property Pooling Ohio Municipalities vs. the State

In its recent decision of Simmers v. City of North Royalton, the Franklin County Court of Common Pleas, Case No. CV15-42, ruled that in a review of an application for a mandatory pooling order, the Division of Oil & Gas Resources Management must

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