Areas of Emphasis

·  Real Estate Taxes

·  Litigation

·  Appellate Practice and Procedure

Education

·   Wittenburg University (B.A., 1973)

·  CaseWestern ReserveUniversitySchool of Law

    (J.D., 1976)

Noteworthy Real Estate Tax Reductions

·  Successfully reduced real estate taxes on all types of commercial and industrial 

properties including apartments (conventional and subsidized);  office buildings; shopping centers; shopping malls; department stores; banks; hotels; motels; assisted living facilities; congregate care facilities; warehouses; nursing homes; condominiums; distribution centers; soccer facilities; golf courses; recreational facilities and clubs; restaurants; parking lots; green houses; vacant land; mobile home parks; industrial and manufacturing plants. 

·  Have had numerous precedent setting cases in Ohio Supreme Court on:

    · Cash equivalency - effectively  overturning a 1-year old Supreme Court decision;

    · Methodology for valuation of subsidized apartment projects;

    · Economic rent;

    · Burden of proof;

    · Requirement of BTA to state findings of fact and conclusions of law in decision.

    · Right of property owner to dismiss an appeal before the BTA when the school board has not appealed.

Memberships

·   Member, Ohio State Bar Association

·  Member, Taxation Committee of OSBA

·  Member, Ohio Women’s Bar Association

·  Member, Institute for Professionals in Taxation

·  Member, NOAA, Northeast Ohio Apartment Association

·  Admitted Ohio Bar - November, 1976

·  Admitted U. S. District Court - Northern District of         

   Ohio, May 1980

·  Co-Author “Cash Equivalency in Ohio Real Property

   Taxation,”  Ohio TaxReviewCapitalUniversity

·  Frequent guest lecturer and author on real estate tax matters

Member of:

·   Shoreby Club

·    The Union Club

·   Rockwell Springs Trout Club

·   The ClevelandMuseum of Art

·   Cleveland Museum of Natural History

·   Rock & Roll Hall of Fame

·   Great Lakes ScienceCenter