Nicholas Ray

Adjunct Professor

Nicholas Ray


  • LL.M. Capital University Law School
  • J.D., cum laude, Capital University Law School
  • B.S.B.A., The Ohio State University


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, sales and use tax, and oil and gas tax. 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. His professional and community activities include:

  • Ohio State Bar Association, Taxation Law Committee, Chair, present; Property Tax Sub-Committee Chair, 2006-present 
  • Columbus Early Learning Centers, Board Member, 1999-2008; Board President, 2003-2005; Board Treasurer, 2001-2003