- Corporate and Business Organizations
- Government Relations
- Information Technology, Privacy, New Media, and Advertising
- State and Local Taxation
- Tax and Economic Development Incentives
- Harvard Law School, J.D., 1997, cum laude
Harvard Journal of Law and Public Policy, 1994-1997
- Bowling Green State University, B.A., 1993, magna cum laude, Phi Beta Kappa, Phi Kappa Phi
Bar & Court Admissions
Scott is a partner in the Vorys Columbus office and a member of the tax group. He focuses his practice on the utilization of economic development incentives, tax incentives, economic development financing mechanisms, public-private partnerships and special economic development entities to assist developers, operating businesses and political subdivisions in developing and redeveloping property and creating jobs and economic growth. He also has substantial real property tax valuation litigation experience and significant experience with other aspects of state and local taxation, including oil and gas tax matters and unclaimed funds law. Scott leads the firm’s state and local tax efforts with regard to the firm’s numerous oil and gas clients involved in the Utica shale play.
Career highlights include:
- Serving as incentives counsel to a majority of the ten largest public companies in Central Ohio
- Serving as incentives counsel in connection with three of the largest five incentives packages in the history of the Ohio Department of Development
- Designing and implementing an innovative joint economic development zone-based structure to facilitate the construction, by one of the world 's largest developers, of a major industrial park in Central Ohio
Representing a West Coast-based Fortune 50 company as incentives counsel in seven states
- Serving as special counsel to an Ohio city in helping the city win a site-selection contest for a 1,400-employee corporate headquarters facility and construct $50M+ of public improvements to leverage the headquarters and related development
- Leading a number of post-Historic Boardwalk Hall historic tax credit transactions
- Serving as lead counsel in connection with the establishment of dozens of tax increment financing districts
- Acting as lead counsel for dozens of tax incentives agreements (enterprise zone and community reinvestment area exemptions, Ohio job creation tax credit and others) that are triggering billions in investments and creating thousands of jobs
- Leading efforts to save the Ohio historic tax credit when it was slated for elimination as part of the 2015 Ohio budget bill
- Drafting or assisting in the drafting of 16 Ohio statutory amendments related to economic development incentives
- Securing millions in tax savings for clients in real property tax valuation cases and personal property tax refund claims
- Advising numerous producers, midstream companies and other Utica shale play participants with novel state and local tax issues
Scott is a member of the Federalist Society, NAIOP Ohio, NAIOP Central Ohio Chapter, the Council of Development Finance Agencies, Heritage Ohio and the Ohio State Bar Association.
Since 2002, Scott has been an annual speaker at the Ohio Tax Conference on the topic of economic development incentives. He has also made presentations throughout the United States on tax increment financing, historic tax credits, new markets tax credits, Ohio economic development incentives and economic development financing, and he has testified before an Ohio Constitutional Modernization Commission committee concerning economic development provisions in the Ohio Constitution. In addition, Scott has authored numerous columns on economic development incentives for Ohio business newspapers.
Scott received his J.D. cum laude from Harvard Law School, where he was a member of the Harvard Journal of Law and Public Policy. He received his B.A. magna cum laude from Bowling Green State University, where he was a member of Phi Beta Kappa and Phi Kappa Phi.
Professional and Community Activities
- Ohio State Bar Association, Chair of the Taxation Committee, 2006-2008
- Columbus Chamber, Infrastructure Steering Committee, 2007-2009
- Columbus Region Logistics Council, Business Environment Committee, 2008-2011
- Heritage Ohio, Board of Directors, 2008-2012, Vice Chair of Records and Legal Affairs, 2009-2012
- NAIOP Central Ohio Chapter Board of Directors, 2012-present
- NAIOP Ohio Board of Directors, 2013-present
- Bowling Green, Ohio City Council, 1992-1993
Honors & Awards
- Columbus CEO, Top Lawyers in Columbus, 2015
- The Best Lawyers in America, Public Finance Law, 2011-2016
- Ohio Super Lawyers Rising Stars, Tax, 2006-2007
- Bowling Green State University, Recent Graduate Award, 1999
- 8/17/2015One-hundred and eighteen lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2016.
- 6/16/2015Ziance Quoted in Plain Dealer Story Titled “Preservation Tax-Credit Moratorium Pulled from Ohio Senate Budget Proposal”Scott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Cleveland Plain Dealer story titled “Preservation Tax-Credit Moratorium Pulled from Ohio Senate Budget Proposal.”
- 6/11/2015Ziance Quoted in Two News Stories on the Ohio Senate’s Proposed State Preservation Tax Credit MoratoriumScott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Columbus Business First story and a Cleveland Plain Dealer story on an sentence in the Ohio Senate’s proposed budget that would place a two year moratorium on the Ohio Preservation Tax Credit.
- 4/16/2015Scott Ziance, a partner in the Vorys Columbus office and member of the tax group, was quoted extensively in a Steubenville Herald-Star article titled “University Seeks Project Commitment.” The story was about a recent Steubenville City Council Economic Development Committee meeting.
- 2/6/2015Ziance Quoted in Cleveland Plain Dealer Story Regarding Potential New Community Authority in ClevelandScott Ziance, a partner in the Vorys Columbus office and a member of the tax group, was quoted in a Cleveland Plain Dealer story titled “Flats East Bank Dining, Shopping, Lodging Could Cost you a Few Extra Bucks. Here's Why.”
- 8/18/2014One-hundred and ten lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2015.
- 9/3/2013Scott Ziance, a partner in the Vorys Columbus office and member of the tax group, was quoted in a Columbus Dispatch story titled “JobsOhio fights to fix portrayal.” The story was about JobsOhio, the state's private, nonprofit corporation that was created by Governor Kasich to lead Ohio's job-creation efforts.
- 8/14/2013One hundred and eleven lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2014.
- 8/23/2012One hundred and twenty-six lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2013.
- 2/17/2012Ziance Featured in Columbus Business First Story Regarding Economic Development Incentives and Right-to-Work LawsScott Ziance, a partner in the firm’s Columbus office, was quoted in a Columbus Business First story regarding whether Indiana’s status as a right-to-work state will give it a competitive edge over Ohio in company relocation decisions.
- 1/25/2012Scott Ziance, a partner in the firm’s Columbus office, was featured in a Columbus Dispatch story regarding the economic development incentives that will be used by JobsOhio, the state’s new privately run job creation agency.
- 3/9/2015Vorys partner Scott Ziance will be participating in a panel titled Historic Tax Credits 101: What Every CCIM Should Know, hosted by the CCIM Ohio Chapter on March 9, 2015.
- 3/2/2015Vorys partner Scott Ziance participated in a panel titled Historic Tax Credits 101: What Every Real Estate Lawyer Should Know, hosted by the Columbus Bar Association Real Property Law Committee on March 2, 2015.
- 1/27/2015Several Vorys attorneys presented at the 24th Annual Ohio Tax Conference on January 27-28, 2015. They discussed the following business tax topics:
- 10/10/2014Vorys partner Scott Ziance was a speaker at the Semi-Annual General Policy Council Meeting and Luncheon hosted by Buckeye Hills- Hocking Valley Regional Development District on October 10, 2014.
- 9/9/2014Vorys partner Scott Ziance will be speaking at the 2014 CDFA Ohio Financing Roundtable Conference on September 9, 2014.
- 7/9/2014Vorys partner Scott Ziance will served as a moderator for the Central Ohio NAIOP meeting taking place on July 9, 2014.
- 6/17/2014Vorys partner Scott Ziance presented at the Ohio Mid-Eastern Governments Association Meeting on June 18, 2014.
- 4/29/2014Vorys partner Scott Ziance wasa speaker at the Ohio Legislative Briefing Call hosted by the CDFA Ohio Financing Roundtable on April 29, 2014.
- 1/28/2014Several Vorys attorneys spoke at the 23rd Annual Ohio Tax Conference on January 28-29, 2014.
- 12/6/2013Vorys partner Scott Ziance was a speaker at the Economic Development 411 program, hosted by Columbus 2020 on December 6.
- 10/22/2013Vorys partner Scott Ziance spoke at the Greater Ohio Policy Center & Thriving Communities Institute’s Revitalizing Ohio’s Vacant Properties Conference on October 22, 2013.
- 9/27/2013Vorys attorneys David Froling, Laura Kulwicki and Scott Ziance spokeat the Mid-West Regional State Tax Seminar on September 27, 2013 hosted by the Council on State Taxation.
- 1/29/2013Several Vorys attorneys spoke at the 22nd Annual Ohio State Tax Conference, that took place on Tuesday and Wednesday, January 29-30, 2013.
- 1/28/2013The Vorys state and local tax team and the Vorys government relations team hosted a webinar on January 28 entitled, Top Ten Tax Topics to Watch for in 2013, discussing the top tax and tax reform issues.
- 12/5/2012Vorys partner Scott Ziance spoke at the 35th Annual Real Estate Economic Seminar: 2013 Forecast that took place on Wednesday, December 5, 2012.
- 9/27/2012Vorys partner Scott Ziance spoke at The Ohio Society of CPAs’ Columbus Accounting Show on September 27.
- 9/14/2012Ohio Constitutional Seminar: “Shall There Be a Convention to Revise, Alter, or Amend” the Ohio Constitution?Vorys hosted the Ohio Constitutional Seminar: “Shall There Be a Convention to Revise, Alter, or Amend” the Ohio Constitution? on September 14, 2012.
- 8/10/2012Vorys partner Scott Ziance spoke at the 2012 Annual Ohio Tax Course on August 10.
- 7/18/2012Vorys partners Sheila Nolan Gartland, Greg Russell and Scott Ziance participated in Central Ohio NAIOP’s seminar, Utica Shale Play – What it Means for Real Estate Professionals on July 18.
- 6/5/2012Vorys partners Tony Ehler and Scott Ziance presented a complimentary webinar designed specifically for tax professionals in the oil and gas industry on June 5.
- 5/23/2012Vorys partners Mark Norman and Scott Ziance spoke at the Ohio Brownfield Conference on May 23.
- 1/24/2012Vorys attorneys Chris Connelly, Dave Froling, Laura Kulwicki, Nicholas Ray, Steven Smiseck and Scott Ziance participated in the 21st Annual Ohio Tax Conference on January 24-25.
- 9/16/2015State and Local Tax Alert: Board of Tax Appeals Decides First Case Concerning Allocation of Property Taxes from Horizontal DrillingThe Ohio Board of Tax Appeals (BTA) recently decided what we believe is its first case concerning the allocation of property taxes from horizontal drilling. In the case, the BTA affirmed the Harrison County Board of Revision’s decision dismissing a complaint filed by a local taxing authority challenging the allocation of the tax revenue.
- 7/14/2015State and Local Tax Alert: Ohio Budget Bill Tax Provisions - Business Community Dodges A Bullet But More Battles to Come In 2016On June 30th Governor Kasich signed Ohio’s 2016-2017 biennial budget. Amended Substitute House Bill 64 (HB 64) contains a few noteworthy tax reforms. That said, HB 64 is more noteworthy for the tax reforms the General Assembly considered but ultimately discarded -- a commercial activity tax (CAT) rate increase, severance tax reform, sales tax rate increase, and sales tax base expansion.
- 7/13/2015State and Local Tax Alert: Ohio Budget Bill Includes Changes to the Job Creation and Job Retention Tax CreditsOn June 30, 2015, Governor Kasich signed into law Amended Substitute House Bill 64 (HB 64), which contains several tax law changes. Included in HB 64 are numerous modifications to both the Ohio Job Creation Tax Credit (JCTC) and the Ohio Job Retention Tax Credit (JRTC). These changes are effective September 29, 2015, the 91st day after the bill was signed. The most significant changes are described in this Alert.
- 6/15/2015In May, the Ohio Department of Taxation mailed letters to Ohio direct pay permit holders indicating the Department’s intent to conduct audits for Ohio sales and use tax compliance on purchases. The Department’s letters are friendly reminders that vigilant compliance remains ever important.
- 2/17/2015On February 11, 2015, Representative Ryan Smith introduced Ohio House Bill 64 (the Bill), the governor’s proposed 2016-2017 biennial budget bill. As Governor John Kasich previously announced, the Bill contains a number of Ohio tax proposals, including reform of Ohio’s severance taxes.
- 11/3/2014Published in The Evaluator, this article details the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA).
- 11/3/2014Published in The Evaluator, this article details several cases related to real property taxation.
- 11/3/2014Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.
- 11/3/2014In the Fall 2014 edition of The Evaluator, read about appeals of BTA decisions, cases the Ohio Supreme Court decided related to real property taxation, as well as updates on counties reappraising or updated tax valuations for 2014.
- 5/15/2014On May 14, 2014, a substitute version of House Bill 375 (the Bill) was passed by the Ohio House of Representatives. The Bill contains several significant changes to the version of House Bill 375 that was first introduced in December 2013. If enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 2/14/2014On February 12, 2014, a substitute version of House Bill 375 (the Bill) was introduced in the Ohio General Assembly. The Bill proposes several significant changes to the version of House Bill 375 that was first introduced in December 2013, and if enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 1/24/2014A Look Back... Before we delve into what we anticipate for Ohio’s taxes in 2014, the Vorys state and local tax team takes a look back at some of our Top Tax Topics to Watch for 2013. There were varying degrees of development with respect to the topics we identified last year, but several are worth noting.
- 12/5/2013On November 18, 2013, Columbus City Council passed Ordinance No. 2649-2013 (the Ordinance), which expands both the geographic area covered by the Downtown Community Reinvestment Area (the CRA) and expands the scope of real property tax exemptions available within the CRA.
- 12/5/2013On December 4, 2013, House Bill 375 (the Bill) was introduced in the Ohio General Assembly. If enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- 7/2/2013On Sunday June 30, 2013, Governor Kasich signed Ohio’s biennial budget bill, which includes numerous provisions impacting Ohio taxpayers. Though the tax reforms in the final bill are not as sweeping as originally proposed, they will still impact virtually every state tax in some fashion.
- 7/2/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes language authorizing the establishment of a "Lake Facilities Authority" to rehabilitate, improve or promote an "impacted watershed."
- 7/1/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 expands upon the scope of the sales and use tax exemption for purchases of certain tangible personal property that will be used at an eligible computer data center (the Data Center Exemption).
- 7/1/2013On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes several economic development incentives-related provisions, the most significant of which are described in this alert.
- 2/27/2013Ohio Governor John Kasich’s FY 2014‑2015 biennial budget bill (House Bill No. 59) was recently introduced. Within the bill are significant Ohio sales and use tax reform proposals.
- 2/15/2013On February 12, 2013, the Ohio General Assembly released the "As Introduced" version of House Bill 59 (the Bill), which is the operating budget bill for state fiscal years 2014 and 2015. The Bill contains significant tax reform elements.
- 2/15/2013Ohio Governor John Kasich's FY 2014-2015 biennial budget bill was introduced this week. Weighing 22 pounds in print, covering over 4,200 pages and containing almost 130,000 lines of text, the bill does not lack in length or ambition.
- 1/24/2013Published in The Evaluator, this article details why property owners should act now if they wish to challenge their Ohio 2012 tax valuations.
- 1/24/2013This article, published in The Evaluator, explains tax reforms endorsed by the OSBA Council of Delegates. These reforms are focused on efforts to both improve the efficiency of the BTA while also addressing several areas of concern with the operation of the BTA.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions made by the Supreme Court of Ohio as well as in the state legislature.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions of the Ohio Board of Tax Appeals.
- 1/15/2013With the recent commencement of the 130th Ohio General Assembly, 2013 is already shaping up to be a pivotal year for Ohio tax issues. With that in mind, the Vorys state and local tax team and the Vorys governmental relations team present the Top Ten Tax Topics to Watch for in 2013.
- 1/2/2013On December 28, 2012, Governor Kasich announced the establishment of the new Ohio Incumbent Workforce Training Voucher Program (the Program), which is designed to offset a portion of a company’s costs to upgrade the skills of its incumbent workforce, and will provide reimbursement to eligible companies for specific training costs.
- 10/26/2012The state of Ohio requires county auditors to reappraise properties every six years and update those values in the middle of that cycle. The auditors for several Ohio counties listed below are currently finalizing property values to meet this obligation.
- 10/16/2012This summer the Ohio legislature passed significant changes to real property taxation that will impact all property owners. These changes include clarifying how a property is to be valued for real property tax purposes, changing how a recent sale should impact the value of property for taxation purposes, as well as other changes that will impact the filing of complaints at local Boards of Revision.
- 10/16/2012During the past quarter, the Ohio Supreme Court issued several decisions regarding real property taxation.
- 10/16/2012This article, originally published in The Evaluator, details recent decisions by the Ohio Board of Tax Appeals and Appellate Courts.
- 10/16/2012In this quarterly publication, our attorneys will research and write articles that are insightful, interesting and helpful to you. If something is on the horizon that you should know, we'll tell you how it affects you and what you should do to prepare.
- 4/9/2012The redevelopment of environmentally contaminated brownfield sites remains a key component to economic development activities throughout Ohio. Remediation, however, can be expensive.
- 3/26/2012On March 22, 2012, House Bill 489 and Senate Bill 314 (collectively, the Bills) were introduced in the General Assembly. The Bills represent the “JobsOhio II legislation,” which is follow up legislation to the provisions of House Bill 1, which was enacted in February 2011.
- 2/13/2012Oil and Gas Alert: A Win-Win Solution - Using Tax Increment Financing to Pay for Infrastructure Improvements in Areas Impacted by Oil and Gas Production from ShaleThe development of oil and gas from Utica shale is one of the most significant opportunities for economic development in Ohio in the recent past. For example, geologists have estimated that Ohio’s portion of Utica shale alone could contain up to 15 trillion cubic feet of natural gas and 5 million barrels of oil-related liquids.
- 1/12/2012On December 21, 2011, Governor Kasich signed Substitute House Bill 225 (the Bill). As enacted, the Bill includes changes to Ohio’s New Community Authority (NCA) law, permits the county boards of revision to adopt procedures for the electronic filing of real property tax valuation complaints and makes county auditors responsible for the review and approval of property tax exemption applications for certain types of publicly owned property.
- Winter 1998