On Wednesday, March 20, 2013, armed with a publicly circulated legal opinion and a complaint filed in the Court of Common Pleas of Allegheny County, the City of Pittsburgh initiated its challenge to the payroll tax exemption claimed by the University of Pittsburgh Medical Center (“UPMC”), which claims the exemption on the basis of its … Continue Reading
On October 26, 2010, the Ohio Supreme Court upheld the Board of Tax Appeals’ (“BTA”) denial of the exemption of a dialysis clinic, owned and operated by Dialysis Clinic, Inc. (“DCI”), a 501(c)(3) tax-exempt, nonprofit corporation, from property tax. On appeal, BTA stated that DCI could not qualify for property tax exemption because it does … Continue Reading
