Many Ohio counties are already in the process of developing valuations for countywide reappraisals or triennial updates. Soon these counties will be publishing, mailing or providing notices of property assessments as required by Ohio law. Ohio Revised Code 5715.17...
Articles
The Backstreet Boys Are Trademarking Their Voices: What It Means for AI & the Law
The Backstreet Boys have sold more than 150 million records and spent three decades as one of the most recognizable acts in popular music. Now they are trying to do something that has never been done quite this way before: trademark the sound of their own voices....
Pung v. Isabella County: What Local Governments Need to Know About Tax Foreclosure
Following on its decision in Tyler v. Hennepin County in 2023, the Supreme Court of the United States again waded into the thicket of tax foreclosure and enforcement in its ruling this week in Pung v. Isabella County, a case arising out of Michigan. Justice Alito’s...
Amazon Brand Registry Abuse: What Sellers Need to Know
For brands selling on Amazon, Brand Registry has become an essential line of defense. Enrollment provides access to enhanced IP enforcement tools, the ability to report violations directly, and Amazon's proactive monitoring technology. In 2025, Amazon reported that...
New York Adopts 2022 UCC Amendments: What You Need to Know
New York has enacted significant amendments to its Uniform Commercial Code (the “UCC”), bringing the state’s commercial law framework into alignment with the 2022 amendments developed by the American Law Institute and the Uniform Law Commission. Signed into law in...
Cuyahoga County Launches Unified Zoning Code
Cuyahoga County recently announced the creation of the Cuyahoga County Unified Zoning Code (UZC), an effort intended to provide a shared framework for updating and maintaining local zoning regulations in participating municipalities. County Planning developed the UZC...
Ohio’s July 1, 2026 School AI Policy Deadline: What Districts, Educators, and Parents Need to Know
Every Ohio public school district must adopt an artificial intelligence policy by July 1, 2026. Adopting the state’s model policy will make a district compliant. It will not, by itself, make the district safe. This analysis is written for the people who have to live...
Why a Texas NCAA Injunction Could Impact College Sports in Ohio
With summer in full swing, many are already gearing up for the fall college football season. This is particularly true of central Ohio, where fans look forward to rooting for arguably the best football team in Ohio. Between summer vacations and relaxing by the pool,...
IRS Revenue Procedure 2026‑17 Opens Door to Bonus Depreciation for Real Estate Investors
Real estate investors rarely get a second chance to revisit a tax election once it has been made, especially one the Internal Revenue Code labels “irrevocable.” Revenue Procedure 2026‑17 changes that. In a significant development for the industry, the IRS is now...
DOL Issues Amendment Reversing 2024 White Collar Salary Thresholds
The U.S. Department of Labor’s ongoing efforts to adjust the salary thresholds for the “white collar exemptions” under the Fair Labor Standards Act have created significant uncertainty for employers. Following the now-vacated 2024 Final Rule and subsequent legal...