Nicholas M.J. Ray
Mr. Ray is of counsel in the Vorys Columbus office and a member of the tax group. His practice focuses on real property tax valuation disputes and appeals. Mr. Ray also has significant experience in other aspects of state and local taxation including personal property taxation and sales and use. He has represented clients before county boards of revision, the Ohio Department of Taxation, the Ohio Board of Tax Appeals and the Supreme Court of Ohio.
Over the past several years, Mr. Ray has argued nine real property tax valuation cases before the Ohio Supreme Court. In addition, he has served as lead counsel in scores of Ohio Board of Tax Appeals cases and has appeared before more than 60 of Ohio’s 88 county boards of revision.
Mr. Ray is a frequent presenter and has lectured on state and local tax issues in Ohio. He is an adjunct professor of law at Capital University Law School, where he teaches on state and local tax matters as well as tax research, tax and professional responsibility and tax policy.
Mr. Ray received his J.D. cum laude and his LL.M. in taxation from Capital University Law School. He received his B.S.B.A. from The Ohio State University.
Mr. Ray is a Certified Public Accountant.
Professional and Community Activities
- Ohio State Bar Association, Property Tax Sub-Committee Chair, 2006-present
- Columbus Early Learning Centers, Board Member, 1999-2008; Board President, 2003-2005; Board Treasurer, 2001-2003
Honors & Awards
- Ohio Super Lawyers, Tax, 2010
News
- Ray quoted in Toledo Blade Article on Requests to Reduce Property Tax Values
- Vorys Expands State and Local Tax Practice with Nicholas Ray
Events
- 21st Annual Ohio Tax Conference
- The 34rd Annual Real Estate Economic Seminar: 2012 Forecast
- Ohio State Tax Issues Seminar
- 2011 Annual Ohio Tax Course
- ABA/IPT Advanced Property Tax Seminar
- 20th Annual Ohio Tax Conference
- 33rd Annual Real Estate Economic Seminar: 2011 Forecast
- 2010 OANH Annual Convention
- Ohio State Tax Issues Seminar
- 19th Annual Ohio Tax Conference