Ohio — Special Local Taxes — City domicile abandoned.

An employee of the U.S. Department of Justice who was stationed overseas for at least five years was a nonresident of the City of Marion and was, therefore, exempt from the city wage tax on her foreign earned income. Although the employee has maintained voter registration and a mailing address in-city, the municipal board of appeal (MBOA) found that the employee had abandoned her Ohio domicile because she has been working overseas for at least five years and has no intention of quitting her vocation. The employee asserted before the MBOA that maintaining a mailing address and voter registration in-city was a matter of convenience. As it did before the MBOA, the city argued on appeal that the employee's maintenance of an address and voter registration established her domicile in-city. Under case law, however, maintaining an address and registration do not, in themselves, constitute an intent to maintain a domicile in-city. Consequently, the city failed to prove, by competent and probative evidence, that the MBOA's decision was in error. (City of Marion v. City of Marion Board of Review and Shannon Leary, Ohio BTA, Case No. 2005-T-1464, 08/10/2007 .)