Every year, Ohio counties assess a property’s real estate taxes based on the market value the county places upon the property. However, the county's assessed value does not always accurately reflect the property’s true market value.
Ohio law gives property owners the right to challenge the value the county has placed upon their property if they feel it is in excess of the true market value by filing a complaint against the property's value with the county auditor. That complaint must be submitted by March 31, 2016.
If you believe your property is not valued correctly, please contact our office to discuss whether it is in your best interest to file such a complaint, keeping in mind the deadline of March 31, 2016.
Tuesday, February 23, 2016
Wednesday, February 10, 2016
Snow Days and Your Business
Should your business pay employees if a blizzard prevents them from working?
From Employers Lawyers Blog:
Under the Fair Labor Standards Act (FLSA), you don’t need to pay non-exempt employees for time not worked, meaning you don’t need to pay non-exempt employees for time missed due to weather-related reasons. This applies whether your business completely shuts down for inclement weather, or if it remains open and individual employees can’t report to work.
...
Exempt employees, on the other hand, can’t have their salaries reduced “for absences occasioned by the employer” so if your company closes due to bad weather for less than a full workweek, you must pay exempt employees their full salary for that week.
Within these broad guidelines, it is advisable to tailor your weather-related policies to your unique business. For example, should nonexempt employees be paid if the business closes early? Can some employees work from home? Under what considerations will the business close? It is essential for your employee handbook to address these and other issues to provide clarity to employees and reduce the potential for misunderstanding or liability.
From Employers Lawyers Blog:
Under the Fair Labor Standards Act (FLSA), you don’t need to pay non-exempt employees for time not worked, meaning you don’t need to pay non-exempt employees for time missed due to weather-related reasons. This applies whether your business completely shuts down for inclement weather, or if it remains open and individual employees can’t report to work.
...
Exempt employees, on the other hand, can’t have their salaries reduced “for absences occasioned by the employer” so if your company closes due to bad weather for less than a full workweek, you must pay exempt employees their full salary for that week.
Within these broad guidelines, it is advisable to tailor your weather-related policies to your unique business. For example, should nonexempt employees be paid if the business closes early? Can some employees work from home? Under what considerations will the business close? It is essential for your employee handbook to address these and other issues to provide clarity to employees and reduce the potential for misunderstanding or liability.
Tuesday, January 5, 2016
Star Wars: The Judicial Opinions
Our last post explored how the lens of Star Wars has been used to interpret various aspects of the law. In addition to these broader discussions, judicial opinions themselves are also full of references to the Star Wars franchise.
Some of these are directly related to the Star Wars movies and licensed products, such as this 1977 suit over allegedly derivative toys, in which the court described the characters in great detail:
C-3PO (also "See-Threepio") is a humanoid robot of a gleaming brass- or [744] gold-colored metal. His metal plates overlap at various joints but do not cover his stomach area, through which complicated wiring is displayed. He is a "human-robot relations specialist" and often accompanies R2-D2. Ideal Toy Corp. v. Kenner Prods. Div. of Gen. Mills Fun Grp, Inc., 443 F. Supp. 291 (S.D.N.Y. 1977)
In a major copyright infringement lawsuit, the court compared the differences between Star Wars and the movie Battlestar Galactica:
To describe STAR WARS as a morality play captures its essence, taken as a whole. The central character of STAR WARS, Luke Skywalker, is flawless, greater, purer than life. The Princess, another important character, is untouchable and unreal; also purer than life, more a symbol than an actual person.
...
Now, contrast STAR WARS, as I have described it, with BATTLESTAR GALACTICA. The latter is merely a prosaic familiar story of the goods fighting the bads. GALACTICA is no morality play.It is not pure fantasy. It puts very human people, with all their weaknesses and feelings, in a situation we can all relate to, except that the familiar scenes all take place in a space setting.
Twentieth Century-Fox Film Corp. v. MCA, Inc., 1980 U.S. Dist. LEXIS 16637 (C.D. Cal. 1980)
Even in cases unrelated to the movies, a number of judicial opinions have referred to characters from the saga to illustrate points. For example:
Luke Skywalker, the mythological hero:
Some of these are directly related to the Star Wars movies and licensed products, such as this 1977 suit over allegedly derivative toys, in which the court described the characters in great detail:
C-3PO (also "See-Threepio") is a humanoid robot of a gleaming brass- or [744] gold-colored metal. His metal plates overlap at various joints but do not cover his stomach area, through which complicated wiring is displayed. He is a "human-robot relations specialist" and often accompanies R2-D2. Ideal Toy Corp. v. Kenner Prods. Div. of Gen. Mills Fun Grp, Inc., 443 F. Supp. 291 (S.D.N.Y. 1977)
In a major copyright infringement lawsuit, the court compared the differences between Star Wars and the movie Battlestar Galactica:
To describe STAR WARS as a morality play captures its essence, taken as a whole. The central character of STAR WARS, Luke Skywalker, is flawless, greater, purer than life. The Princess, another important character, is untouchable and unreal; also purer than life, more a symbol than an actual person.
...
Now, contrast STAR WARS, as I have described it, with BATTLESTAR GALACTICA. The latter is merely a prosaic familiar story of the goods fighting the bads. GALACTICA is no morality play.It is not pure fantasy. It puts very human people, with all their weaknesses and feelings, in a situation we can all relate to, except that the familiar scenes all take place in a space setting.
Twentieth Century-Fox Film Corp. v. MCA, Inc., 1980 U.S. Dist. LEXIS 16637 (C.D. Cal. 1980)
Even in cases unrelated to the movies, a number of judicial opinions have referred to characters from the saga to illustrate points. For example:
Luke Skywalker, the mythological hero:
- Precisely this reluctance drives many hero stories. Spiderman, Batman and Superman are a prime examples of reluctant heros. So are Luke Skywalker, the Hobbits, and Buffy the Vampire Slayer. Mere reluctance to take up the mantle of greatness cannot be grounds for copyright infringement. Davis v. ABC, 2010 U.S. Dist. LEXIS 76145 (W.D. Mich. July 28, 2010) (copyright infringement)
- Absolute certainty in matters of paternity, of course, has historically been unobtainable. Think of the characters in classical mythology who discover who their true father was somewhat late in their lives. E.g., Theseus, Arthur, Luke Skywalker. Estate of Carter, 111 Cal. App. 4th 1139 (Cal. App. 4th Dist. 2003) (paternity)
- The toys customers seek in all these stores are highly differentiated products. The little girl who wants Malibu Barbie is not likely to be satisfied with My First Barbie, and she certainly does not want Ken or Skipper. The boy who has his heart set on a figure of Anakin Skywalker will be disappointed if he receives Jar-Jar Binks, or a truck, or a baseball bat instead. Toys "R" Us v. Ftc, 221 F.3d 928 (7th Cir. 2000) (antitrust)
- Capuano promised the others he would "not do anything 'Callrisian-esque,'" which was his way of saying that he would not betray defendants to TestMasters, as the character Lando Calrissian ("the mayor of [13] Cloud City" played by Billy D. Williams) had done in the Star Wars movie The Empire Strikes Back (Lucasfilm 1980). Robin Singh Educ. Servs. v. Blueprint Test Preparation, 2013 Cal. App. Unpub. LEXIS 537 (Cal. App. 2d Dist. Jan. 23, 2013) (unfair competition)
- Without citation to authority or much supporting argument, Stapleton tries a unique line of attack. He directs the Court for "guidance" to the more detailed requirements of the analogous rule of civil procedure. See R. 45 at 5 (quoting Fed. R. Civ. P. 26(a)(2)(B)). This attempted diversion—the legal equivalent of Obi-Wan Kenobi's "These aren't the droids you're looking for," see Star Wars Episode IV: A New Hope (Lucasfilm 1977)—is unavailing. United States v. Stapleton, 2013 U.S. Dist. LEXIS 108189 (E.D. Ky. July 31, 2013) (expert testimony dispute)
- This case is somewhat akin to deciding a dispute between Darth Vader and the Borg, or if you prefer a classical metaphor, Scylla and Charybdis. Anthony v. Mazon, 2006 Cal. App. Unpub. LEXIS 5625 (Cal. App. 4th Dist. June 27, 2006) (exclusion of evidence dispute)
- Defendant portrays Officer Fleming as the Darth Vader of High Desert State Prison and the nurse and other correctional officer, both of whom testified they saw the weapon in defendant's shoe, as his minions. People v. Pimentel, 2015 Cal. App. Unpub. LEXIS 3043 (Cal. App. 3d Dist. Apr. 30, 2015) (exclusion of witness testimony)
- After receiving extensive testimony, the Court notes that Vader does not appear to be anything like the powerful Dark Lord of the Sith, Darth Vader, from the epic saga Star Wars. In essence, Vader the dog, appears to be a lovable pet that was rescued from the Humane Society and put to work as a police dog. United States v. McLaughlin, 2005 U.S. Dist. LEXIS 39402 (D. Utah June 15, 2005) (search and seizure)
Thursday, December 17, 2015
Blog Roundup: Star Wars and the Law
What does this week's much-anticipated opening of Star Wars: The Force Awakens have to do with the law? Perhaps more than you expect. In fact, quite a few legal scholars and attorney bloggers have explored how the epic franchise illuminates many different aspects of the law, including the following.
Property Law: Who owns the rights to the blue lightsaber owned by Anakin Skywalker, collected by Obi-Wan Kenobi, given to and lost by Luke Skywalker, and apparently seen in trailers for The Force Awakens? From The Legal Geek:
Yes, fans might want to know where that lightsaber is, but for that matter, who actually owns the lightsaber? For that answer the lightsaber must be analyzed through the intricate lense that is property law.
Tax Law: Can tax policy change the galaxy? From the BNA Federal Tax Blog:
Before there could be a clone war, a Skywalker losing some limbs in a light saber duel, a Death Star, a Death Star blowing up, another Skywalker losing a limb in a light saber duel and another Death Star blowing up, there was—and, believe me, the Star Wars fan in me wishes I was making this up—a tax controversy.
Criminal Law: Can Darth Vader be held responsible for murder, false imprisonment, burglary, or other crimes? From The Findlaw Blotter:
The first scene in Star Wars opens with Darth boarding Princess Leia's ship, looking for stolen structural plans of the Death Star. The crime of burglary is defined as the unauthorized breaking and entry into a building or occupied structure with the intent to commit a crime inside. Vader and other Imperial troops, like common thieves in the night, blast their way on to Leia's ship with the intent of stealing the Death Star's plans.
Constitutional Law: How is the creation of Star Wars like the creation of constitutional law? From scholar Cass Sunstein:
[T]he composition, and its multiple twists and turns, tell us a great deal about the nature of the production of narratives in general, including those that have many authors, such as constitutional law.
. . .
Whether Jedi or Sith, the authors of constitutional law are a lot like the author of Star Wars, disguising the essential nature of their own creative processes.
Check back soon for our next post exploring judicial opinions involving Star Wars.
Property Law: Who owns the rights to the blue lightsaber owned by Anakin Skywalker, collected by Obi-Wan Kenobi, given to and lost by Luke Skywalker, and apparently seen in trailers for The Force Awakens? From The Legal Geek:
Yes, fans might want to know where that lightsaber is, but for that matter, who actually owns the lightsaber? For that answer the lightsaber must be analyzed through the intricate lense that is property law.
Tax Law: Can tax policy change the galaxy? From the BNA Federal Tax Blog:
Before there could be a clone war, a Skywalker losing some limbs in a light saber duel, a Death Star, a Death Star blowing up, another Skywalker losing a limb in a light saber duel and another Death Star blowing up, there was—and, believe me, the Star Wars fan in me wishes I was making this up—a tax controversy.
Criminal Law: Can Darth Vader be held responsible for murder, false imprisonment, burglary, or other crimes? From The Findlaw Blotter:
The first scene in Star Wars opens with Darth boarding Princess Leia's ship, looking for stolen structural plans of the Death Star. The crime of burglary is defined as the unauthorized breaking and entry into a building or occupied structure with the intent to commit a crime inside. Vader and other Imperial troops, like common thieves in the night, blast their way on to Leia's ship with the intent of stealing the Death Star's plans.
Constitutional Law: How is the creation of Star Wars like the creation of constitutional law? From scholar Cass Sunstein:
[T]he composition, and its multiple twists and turns, tell us a great deal about the nature of the production of narratives in general, including those that have many authors, such as constitutional law.
. . .
Whether Jedi or Sith, the authors of constitutional law are a lot like the author of Star Wars, disguising the essential nature of their own creative processes.
Check back soon for our next post exploring judicial opinions involving Star Wars.
Tuesday, December 1, 2015
Estate Planning Post-Divorce
One of the most important reasons young parents create an estate plan is to name a guardian for their minor children in the event that both parents die before the children reach the age of majority. If the parents are divorced, their individual wills may name a guardian who is not the ex-spouse. Who would become the guardian of the children?
Throughout Ohio’s juvenile code, a court is required to make custody decisions based on “the best interest of the child.” In custody hearings between parents and non-parents, Ohio courts have also established a general rule that the child’s best interest is to be cared for by his or her parent. However, parental custody is not in the child’s best interest if, for example, the parent has abandoned the child, is unable to provide support, or is otherwise unsuitable. (See In re Perales, 52 Ohio St. 2d 89 (Ohio 1977))
To determine the child’s best interest and the parent’s suitability, the court would have a number of factors to consider. For example, the court would take into account a divorced mother’s will which names a grandmother as guardian. However, it would also examine the children’s relationship with their father: Does he live nearby or out of state? Is he involved with parenting? Physically violent? The couple’s divorce or custody orders may also provide important information for the court to review.
Bottom line? If you are divorced, it is essential to consult an attorney when making your estate plans to ensure that your wishes regarding your children are best reflected in your estate documents.
Throughout Ohio’s juvenile code, a court is required to make custody decisions based on “the best interest of the child.” In custody hearings between parents and non-parents, Ohio courts have also established a general rule that the child’s best interest is to be cared for by his or her parent. However, parental custody is not in the child’s best interest if, for example, the parent has abandoned the child, is unable to provide support, or is otherwise unsuitable. (See In re Perales, 52 Ohio St. 2d 89 (Ohio 1977))
To determine the child’s best interest and the parent’s suitability, the court would have a number of factors to consider. For example, the court would take into account a divorced mother’s will which names a grandmother as guardian. However, it would also examine the children’s relationship with their father: Does he live nearby or out of state? Is he involved with parenting? Physically violent? The couple’s divorce or custody orders may also provide important information for the court to review.
Bottom line? If you are divorced, it is essential to consult an attorney when making your estate plans to ensure that your wishes regarding your children are best reflected in your estate documents.
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