HERRICK v. LINDLEY

Nos. 78-1020 and 78-1047.

59 Ohio St. 2d 22 (1979)

HERRICK ET AL., APPELLEES AND APPELLANTS, v. LINDLEY, TAX COMMR., APPELLANT AND APPELLEE, ET AL. (Two Cases.)

Supreme Court of Ohio.

Decided July 3, 1979.


Attorney(s) appearing for the Case

Messrs. George, Greek, King, McMahon & McConnaughey, Mr. David A. Johnston, Jr., and Mr. John P. Mazza, for appellees and appellants.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant and appellee.


HOLMES, J.

The most significant issue presented by these appeals is whether those participants in either PERS or STRS who retired prior to October 16, 1972, have a vested right to receive their retirement benefits exempt from the state income tax. If they have such a vested right, then the levy of the state income tax upon their retirement benefits would constitute a retroactive tax, violative of Section 28, Article...

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