Cleveland Metro. Bar Assn. v. Morton (Slip Opinion)

2021 Ohio 4095, 185 N.E.3d 65, 166 Ohio St. 3d 266
CourtOhio Supreme Court
DecidedNovember 23, 2021
Docket2020-1520
StatusPublished
Cited by5 cases

This text of 2021 Ohio 4095 (Cleveland Metro. Bar Assn. v. Morton (Slip Opinion)) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cleveland Metro. Bar Assn. v. Morton (Slip Opinion), 2021 Ohio 4095, 185 N.E.3d 65, 166 Ohio St. 3d 266 (Ohio 2021).

Opinion

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Cleveland Metro. Bar Assn. v. Morton, Slip Opinion No. 2021-Ohio-4095.]

NOTICE This slip opinion is subject to formal revision before it is published in an advance sheet of the Ohio Official Reports. Readers are requested to promptly notify the Reporter of Decisions, Supreme Court of Ohio, 65 South Front Street, Columbus, Ohio 43215, of any typographical or other formal errors in the opinion, in order that corrections may be made before the opinion is published.

SLIP OPINION NO. 2021-OHIO-4095 CLEVELAND METROPOLITAN BAR ASSOCIATION v. MORTON. [Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Cleveland Metro. Bar Assn. v. Morton, Slip Opinion No. 2021-Ohio-4095.] Attorneys—Misconduct—Violations of the Rules of Professional Conduct, including engaging in undignified or discourteous conduct that is degrading to a tribunal, making a statement that a lawyer knows to be false or with reckless disregard as to its truth or falsity concerning the qualification or integrity of a judicial officer, and engaging in conduct that is prejudicial to the administration of justice—One-year suspension with six months stayed on condition of no further misconduct. (No. 2020-1520—Submitted May 12, 2021—Decided November 23, 2021.) ON CERTIFIED REPORT by the Board of Professional Conduct of the Supreme Court, No. 2020-021. ______________ SUPREME COURT OF OHIO

Per Curiam. {¶ 1} Respondent, John Alex Morton, of Richmond Heights, Ohio, Attorney Registration No. 0028021, was admitted to the practice of law in Ohio in 1975. {¶ 2} In an April 2020 complaint, relator, Cleveland Metropolitan Bar Association, alleged that Morton committed four ethical violations by making improper statements that impugned the integrity of judicial officers in a document filed in this court. Morton denied the charges and moved for dismissal of the complaint and then for summary judgment, but both motions were overruled. The matter proceeded to a hearing before a three-member panel of the Board of Professional Conduct. Based on the evidence presented at the hearing, the panel dismissed one alleged rule violation and found that Morton had committed three others. The panel recommended that Morton be suspended from the practice of law for one year with the entire suspension stayed on the condition that he commit no further misconduct. The board adopted the panel’s findings of fact, conclusions of law, and recommended sanction. Morton objects to the board’s findings of misconduct and argues that the complaint should be dismissed. Relator objects to the recommended sanction and urges us to suspend Morton from the practice of law for six months with no stay. {¶ 3} For the reasons that follow, we overrule Morton’s objections and adopt the board’s findings of misconduct. We also sustain relator’s objection in part and suspend Morton from the practice of law for one year with six months stayed on the condition that he commit no further misconduct. Misconduct The Board’s Findings of Fact and Misconduct {¶ 4} The conduct at issue in this case arises from Morton’s representation of Fred P. Schwartz in his attempts to reduce the tax valuation of a parcel of real property in Cuyahoga County.

2 January Term, 2021

{¶ 5} Although Schwartz purchased the property for $5,000 in 2011, a Cuyahoga County fiscal officer valued it at $126,800 for the 2011 tax year. After the Cuyahoga County Board of Revision (“BOR”) and the Board of Tax Appeals (“BTA”) affirmed the county’s valuation, Morton filed an appeal in this court. We reversed and remanded the case with instructions that the $5,000 sale price be used as the property’s value for the 2011 tax year. Schwartz v. Cuyahoga Cty. Bd. of Revision, 143 Ohio St.3d 496, 2015-Ohio-3431, 39 N.E.3d 1223, ¶ 31-32 (“Schwartz I”). Schwartz and the county then agreed that the property would be valued at $12,500 for the next three years. {¶ 6} In 2015, the county fiscal officer valued the property at $107,900, and Morton filed a complaint with the BOR seeking a valuation of $5,000. Morton asked the BOR to order the systems administrator for the county fiscal office to appear and testify about the methodology that the county used to determine the property’s value. Without taking evidence from the systems administrator, the BOR found that the 2011 sale price was too remote in time and retained the fiscal officer’s valuation. {¶ 7} Morton appealed the BTA’s decision to the Eighth District Court of Appeals. See Schwartz v. Cuyahoga Cty. Bd. of Revision, 8th Dist. Cuyahoga No. 106659, 2018-Ohio-4712, ¶ 4-5 (“Schwartz II”). There, he asserted that the BOR had improperly assigned the burden of proof to Schwartz and argued that because he had submitted evidence that the property was sold for $5,000 in 2011, the burden shifted to the BOR to present evidence to support the county’s valuation. Id. at ¶ 26. The court of appeals noted, however, that in Moskowitz v. Cuyahoga Cty. Bd. of Revision, 150 Ohio St.3d 69, 2017-Ohio-4002, 78 N.E.3d 870, ¶ 9-10, this court had held that the caselaw “unequivocally refutes” that burden-shifting argument.1 Schwartz II at ¶ 27. In Moskowitz, we reiterated our past holdings that the appellant

1. Morton was familiar with the decision because he had represented Moskowitz. Schwartz II at ¶ 28.

3 SUPREME COURT OF OHIO

bears the burden of demonstrating that the value it advocates is correct and that if the appellant fails to carry that burden, the BTA may approve the taxing authority’s assessment. Id. at ¶ 9, citing EOP-BP Tower, L.L.C. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 1, 2005-Ohio-3096, 829 N.E.2d 686, ¶ 6, and Westlake Med. Investors, L.P. v. Cuyahoga Cty. Bd. of Revision, 74 Ohio St.3d 547, 549, 660 N.E.2d 467 (1996). Because the county’s fiscal officer was presumed to carry out his statutorily prescribed duties in good faith absent a showing to the contrary and Schwartz did not challenge the BTA’s finding that he had failed to present any evidence of the property’s 2015 value, the court of appeals held that the BTA’s decision was reasonable and lawful. Schwartz II at ¶ 22-23, 32. {¶ 8} Morton sought this court’s discretionary review of the Eighth District’s decision. In a January 2019 memorandum in support of jurisdiction filed in this court, Morton argued that Moskowitz was wrongly decided. He claimed that in Moskowitz, this court adopted “its own unique standard for the burden of proof in [real-property tax cases]” but that “it should have supported this assertion with some solid case-law.” And “[b]ecause the Moskowitz Court could not do so, instead it intentionally misstated the holding of each of the cases it cited, none of which actually discussed the two parts of the burden of proof in valuation cases, i.e., the burden of production of evidence and the burden of persuasion.” Morton also criticized the court of appeals for accusing him of “being disingenuous in his critical view of the BTA’s citation of [Fairlawn Assocs., Ltd. v. Summit Cty. Bd. of Revision, 9th Dist. Summit No. 22238, 2005-Ohio-1951],” and he stated that “[a]part from the BTA’s and court of appeals’ fabrication of the Fairlawn decision”—purportedly to shield an assessing authority from any review of its appraisal methods—“it defies common sense to conclude that the government assessing authorities are not required to defend their initial determinations of

4 January Term, 2021

value.”2 He then opined, “Only politicians committed to maximizing the revenue of their political cronies could reach such a conclusion, and cite the Fairlawn decision as the authority for same.” {¶ 9} The overarching theme of Morton’s memorandum in support of jurisdiction was that in Moskowitz, this court distorted its past holdings to achieve its own political agenda.

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Bluebook (online)
2021 Ohio 4095, 185 N.E.3d 65, 166 Ohio St. 3d 266, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cleveland-metro-bar-assn-v-morton-slip-opinion-ohio-2021.