Justia Ohio Supreme Court Opinion Summaries

Total Renal Care, Inc. (TRC) provides dialysis services to patients in Ohio. TRC filed quarterly commercial-activity tax (CAT) returns and made corresponding payments for the period from April 1, 2012, to December 31, 2014. Later, TRC sought refunds, arguing that some of its gross receipts should be sitused outside Ohio because certain supporting services, such as laboratory and administrative functions, were performed outside the state.The Tax Commissioner denied TRC's refund claims, and the Board of Tax Appeals affirmed this decision. The Board determined that TRC's laboratory and administrative services were part of the healthcare services provided in Ohio. It concluded that the gross receipts from these services should be sitused to Ohio because the benefit of the services was received in Ohio.The Supreme Court of Ohio reviewed the case and affirmed the Board of Tax Appeals' decision. The court held that under R.C. 5751.033(I), gross receipts from services should be sitused to the location where the purchaser receives the benefit of the service. Since TRC's dialysis services were provided entirely in Ohio, the gross receipts from these services were correctly sitused to Ohio. The court found no conflict between the statute and the administrative rule, which also emphasizes the location where the purchaser benefits from the service. Therefore, TRC's gross receipts for the relevant period should be sitused to Ohio, and the Board's decision was neither unreasonable nor unlawful. View "Total Renal Care, Inc. v. Harris" on Justia Law

A newspaper, Copley Ohio Newspapers, Inc., doing business as Akron Beacon Journal, made several public-records requests to the City of Akron and the Akron Police Department in 2022. The requests sought records identifying police officers involved in three lethal use-of-force incidents. The city provided some records but redacted the officers' names, citing safety concerns and legal exceptions. The newspaper filed a mandamus action under the Ohio Public Records Act, R.C. 149.43, to compel the city to produce unredacted records.The lower court, the Supreme Court of Ohio, reviewed the case. The city argued that the requests for personnel files, discipline records, and internal investigations of unidentified officers were improper public-records requests and that the officers' names were protected under the confidential law-enforcement investigatory records (CLEIR) exception and the Kallstrom/Keller exception, which protects records that could endanger officers' lives.The Supreme Court of Ohio held that the requests for personnel files, discipline records, and internal investigations of unidentified officers were improper public-records requests. However, the court found that the requests for administrative leave or reinstatement notices and incident reports were proper. The court ruled that the names of the officers involved in the Walker shooting were exempt from disclosure under the CLEIR exception for uncharged suspects. The court ordered the city to provide copies of the Walker incident reports with only the names of the eight officers who are uncharged suspects redacted and to provide unredacted copies of the administrative leave and reinstatement notices. The court denied the newspaper's requests for statutory damages and attorney fees but granted court costs. View "State ex rel. Copley Ohio Newspapers, Inc. v. Akron" on Justia Law

Roberta Schlegel experienced flooding in her basement after a portion of a roadway near her home collapsed, causing debris to block a drainage culvert. Schlegel sued Summit County for the flood damage, alleging negligence in maintaining the roadway. The county claimed political-subdivision immunity as a defense.The trial court and the Ninth District Court of Appeals both ruled in favor of the county, concluding that the county was immune from liability under political-subdivision immunity laws. They determined that the negligent-roadway-maintenance exception to immunity did not apply because Schlegel was not a motorist or user of the roadway injured by the roadway condition.The Supreme Court of Ohio reviewed the case and reversed the Ninth District's judgment. The court held that the exception to political-subdivision immunity in R.C. 2744.02(B)(3) for negligent failure to keep public roads in repair and free of obstructions is not limited to losses suffered by users of the roadway. The court found that the statutory language is clear and unambiguous, and it applies to any person who suffers loss to property caused by the political subdivision's negligence in maintaining public roads.The case was remanded to the trial court to determine whether the county's negligence in maintaining the roadway proximately caused the flooding and whether any defenses under R.C. 2744.03 could restore the county's immunity. View "Schlegel v. Summit County" on Justia Law

George Martens filed a complaint in the Third District Court of Appeals for a writ of mandamus against various judges and courts in Hancock County, alleging that they lacked jurisdiction to decide certain tax cases. Martens did not allege that he was a party to any tax case pending before those courts when he filed this action. The judges and courts filed a motion to dismiss, arguing that Martens lacked standing and had not stated a cognizable mandamus claim.The Third District Court of Appeals dismissed the case, concluding that Martens lacked standing to bring the complaint and had failed to state a claim for mandamus relief. Martens appealed to the Supreme Court of Ohio, arguing that he did not need to meet the traditional standing requirement based on the public-right doctrine recognized in State ex rel. Ohio Academy of Trial Lawyers v. Sheward. Alternatively, he claimed taxpayer standing.The Supreme Court of Ohio rejected Martens's reliance on Sheward, overruling the public-right doctrine established in that case. The court held that Sheward was contrary to the deeply rooted standing requirement and the Ohio Constitution. The court also found that Martens could not establish taxpayer standing, as he had not shown any special interest in the public funds at issue or cited statutory authority authorizing him to bring a taxpayer suit. Consequently, the Supreme Court of Ohio affirmed the Third District's dismissal of Martens's complaint for lack of standing. View "State ex rel. Martens v. Findlay Municipal Court" on Justia Law

The City of Rittman filed an original action in prohibition against Judge Corey E. Spitler of the Wayne County Common Pleas Court. Rittman sought to prevent Judge Spitler from exercising jurisdiction over a class-action lawsuit in which Rittman was named as a defendant. The lawsuit, filed by Tara Boler and Trista Bise, alleged that Rittman had illegally collected a 0.5 percent income tax increase beyond its authorized period and sought refunds for the overcharged taxes from 2008 to 2022.In the Wayne County Common Pleas Court, Judge Spitler denied Rittman’s motion to dismiss and motion to stay discovery, and he established a case-management schedule. Rittman then sought a writ of prohibition from the Supreme Court of Ohio to stop Judge Spitler from proceeding with the case, arguing that the lawsuit was an impermissible attempt to bypass the statutory process for obtaining tax refunds.The Supreme Court of Ohio reviewed the case and determined that Judge Spitler had jurisdiction and statutory authority under R.C. 2723.01 to hear the case. The court found that the plaintiffs' claims were substantively governed by R.C. 2723.01, which allows common pleas courts to enjoin the illegal levy or collection of taxes and entertain actions to recover them when collected. The court concluded that although the plaintiffs did not explicitly invoke R.C. 2723, their claims fit within its scope. Therefore, the Supreme Court of Ohio denied the writ of prohibition, allowing Judge Spitler to continue exercising jurisdiction over the underlying case. View "State ex rel. Rittman v. Spitler" on Justia Law

In this case, Claudia Kennedy, as the executor of Donald R. Gerres's estate, filed a medical malpractice lawsuit against Western Reserve Senior Care and Dr. Sataya Acharya, among others, alleging that substandard medical care led to Gerres's death in October 2013. Kennedy initially filed the lawsuit in September 2014, voluntarily dismissed it in January 2019, and refiled it within a year.The trial court denied the healthcare providers' motion for judgment on the pleadings, which argued that the four-year statute of repose for medical claims barred Kennedy's refiled action. However, after the Ohio Supreme Court's decision in Wilson v. Durrani, which held that the saving statute does not preserve claims refiled after the statute of repose expires, the healthcare providers sought summary judgment. The trial court denied this motion but later granted a directed verdict in favor of the healthcare providers after Kennedy's opening statements.Kennedy appealed to the Eleventh District Court of Appeals, arguing that R.C. 2305.15(A) tolled the statute of repose because Dr. Acharya had moved out of Ohio. The Eleventh District affirmed the trial court's decision, holding that applying the tolling statute to Dr. Acharya, who left Ohio for legitimate business purposes, violated the dormant Commerce Clause.The Supreme Court of Ohio reviewed the case and held that R.C. 2305.15(A) does not violate the dormant Commerce Clause as applied to a physician who moved out of Ohio to practice medicine in another state. The court found that the tolling statute serves a legitimate local purpose and does not impose a burden on interstate commerce that is clearly excessive in relation to its benefits. The judgment of the Eleventh District Court of Appeals was reversed, and the case was remanded to the trial court for further proceedings. View "Kennedy v. W. Res. Senior Care" on Justia Law

The case involves Patricia A. Heilman, the surviving spouse of Arthur J. Heilman, who died from an industrial accident. Patricia Heilman sought scheduled-loss compensation under Ohio law, claiming her husband had lost the use of both arms, both legs, sight in both eyes, and hearing in both ears before his death. The Industrial Commission of Ohio denied her request based on a nonexamining physician's report, which did not fully accept the findings of the examining physicians.The Tenth District Court of Appeals reviewed the case and granted a limited writ of mandamus. The court ordered the Industrial Commission to vacate its denial of scheduled-loss compensation and to re-evaluate whether Patricia Heilman had established her claims under the relevant statute. The court found that the Commission had improperly relied on the nonexamining physician's report, which did not comply with the requirements set forth in Wallace v. Industrial Commission.The Supreme Court of Ohio reviewed the case and affirmed the Tenth District's judgment. The court held that the Industrial Commission abused its discretion by relying solely on the nonexamining physician's report, which failed to accept the objective findings of the examining physicians. The Supreme Court clarified that while the Commission could not base its decision solely on the nonexamining physician's report, it could use the report as guidance in evaluating the remaining medical evidence. The court ordered the Commission to vacate its previous order and issue a new decision based on a proper evaluation of the evidence. View "State ex rel. Heilman v. Industrial Commission" on Justia Law

The City of Obetz initiated a mandamus and prohibition action against Franklin County Auditor Michael Stinziano and Franklin County Treasurer Cheryl Brooks Sullivan. The dispute arose from a tax-increment-financing (TIF) arrangement established by Obetz in 1997. Obetz erroneously received TIF proceeds in 2015, 2016, and 2017. To correct this, Obetz returned some funds to the county, but the county also withheld Obetz's real-property-tax distribution for the first half of 2022 and reallocated it to other taxing jurisdictions.The Franklin County Court of Common Pleas initially reviewed the case, where Obetz sought to compel the county to return the funds it had tendered and to pay future settlement distributions without setoff. The lower court's decision led to the current appeal.The Supreme Court of Ohio reviewed the case. The court held that Obetz was not entitled to the return of the $212,963.01 it had voluntarily paid to the county. Additionally, the court denied Obetz's request for the county to pay $194,944.32, which had been withheld and reallocated to other jurisdictions. However, the court granted a limited writ of mandamus, compelling the county to pay future settlement distributions to Obetz without setoff. The court found that the county did not have the authority under R.C. 319.44, R.C. 323.133(B), R.C. 5713.08, or R.C. 5715.22 to withhold future settlement funds from Obetz. The court also denied Obetz's request for a writ of prohibition, as the county's actions did not constitute the exercise of judicial power. View "State ex rel. Obetz v. Stinziano" on Justia Law

Christopher R. Hicks submitted a public-records request to the Union Township, Clermont County Board of Trustees, seeking email- and mail-distribution lists for the township's newsletter. The township denied the request, claiming the lists did not document the township's activities and were not public records. Hicks filed a complaint in the Court of Claims, arguing that the lists were public records documenting the township's functions and activities.The Court of Claims appointed a special master who found that the lists were used for administrative convenience and did not meet the definition of a public record. The Court of Claims adopted this recommendation and denied Hicks's request. Hicks appealed to the Twelfth District Court of Appeals, which affirmed the lower court's decision, agreeing that the lists were used solely for convenience and did not document the township's functions or activities.The Supreme Court of Ohio reviewed the case and reversed the lower court's decision. The court held that the email- and mail-distribution lists are public records under R.C. 149.011(G) because they document the township's functions and activities by showing how the newsletter is distributed to constituents. The court emphasized that the Public Records Act should be construed liberally in favor of broad access and that the lists are central to the township's communication with its constituents. The court ordered that the requested records be made available to Hicks. View "Hicks v. Union Twp. Clermont Cty. Bd. of Trustees" on Justia Law

The case involves a dispute between Ohio Edison Company and the Corder family over the use of herbicides on property subject to easements held by Ohio Edison. The easements, granted in 1948, allow Ohio Edison to maintain electrical transmission lines and to trim, cut, and remove trees, limbs, underbrush, or other obstructions that may interfere with or endanger their infrastructure.Initially, the trial court dismissed the case for lack of jurisdiction, believing it fell under the exclusive jurisdiction of the Public Utilities Commission of Ohio. The Seventh District Court of Appeals reversed this decision, holding that the trial court had jurisdiction and remanded the case to resolve the ambiguity in the easements. The Ohio Supreme Court affirmed the appellate court's jurisdictional ruling but vacated its analysis of the easements, remanding the case to the trial court.On remand, the trial court granted summary judgment to the Corders, holding that the easements did not permit the use of herbicides. The Seventh District Court of Appeals affirmed this decision, finding the easements ambiguous and concluding that they did not authorize the use of herbicides.The Supreme Court of Ohio reviewed the case and determined that the easements unambiguously grant Ohio Edison the right to remove vegetation and other obstructions. The court held that the term "remove" includes the use of herbicides, as the easements do not restrict the methods of removal. Consequently, the Supreme Court reversed the appellate court's judgment and remanded the case to the trial court to issue an entry awarding summary judgment to Ohio Edison. View "Corder v. Ohio Edison Co." on Justia Law