Rover Pipeline LLC (“Rover”) has pipeline property in Ohio in 18 counties and approximately 70 school districts. Over several years, Rover contested the assessed valuation of this property and only paid taxes on the undisputed value. The Ohio Board of Tax Appeals denied Rover’s petition, and that denial was unanimously upheld by the Ohio Supreme Court on August 13, 2025 for Tax Year 2019. The case was confined to that year since that was the base year for determining cost to construct, the basis upon which Ohio pipeline property is valued for tax purposes.
On November 10, 2025, Rover filed a new case contesting its assessed valuation for post-2019 tax years on both Ohio and United States constitutional grounds. The Ohio Tax Commissioner and the Ohio Department of Taxation are the defendants. It was filed in Franklin County Common Pleas Court since the Ohio Department of Taxation is located in Franklin County. In the meantime, Rover will receive credit for tender payments on the undisputed value, but will owe back taxes plus interest on the disputed value, plus possible penalties. The current docket indicates the trial in the new case will start on or about November 18, 2026. The case number is 25CV009726.
Unlike Nexus, Rover had no settlement to revert to after the Supreme Court ruling. Earlier, settlement negotiations had fallen apart rather quickly. So, after the ruling and various attempts to prompt a settlement for post-2019 were unsuccessful, Rover filed the new case.
The new case repeats some of the claims the Supreme Court rejected, such as Rover’s self-created hardships with construction weather, environmental remediation, and overly optimistic promises to its investors. Its constitutional claims are new and try to cover everything possible: due process; uncompensated taking; burdening interstate commerce; equal protection given legislative change in assessment of new pipelines; and, finally, being forced to litigate to avoid a “massive, business-altering tax liability.”
No doubt stung by the Supreme Court decision, Rover has made the business decision to litigate as long as possible to defer paying. This may defer levy decisions or facilities plans as well.