STATE, EX REL. PETROLEUM UNDERGROUND STORAGE TANK RELEASE COMPENSATION BD. v. WITHROW

No. 91-313.

62 Ohio St.3d 111 (1991)

THE STATE, EX REL. PETROLEUM UNDERGROUND STORAGE TANK RELEASE COMPENSATION BOARD ET AL., v. WITHROW, TREASURER.

Supreme Court of Ohio.

Decided November 13, 1991.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Suzanne K. Richards, Douglas L. Rogers, James C. Becker and David A. Westrup, for relators.

Lee I. Fisher, Attorney General, Loren L. Braverman and Cherry Lynne Poteet, for respondent.

Porter, Wright, Morris & Arthur, Anthony J. Celebrezze, Jr. and Kathleen McManus Trafford, urging granting of the writ for amici curiae, Ohio Petroleum Council and its members and Ohio Petroleum Marketers Association.


ALICE ROBIE RESNICK, J.

This action tests the constitutionality of that portion of R.C. Chapter 3737 which grants the board the authority to issue revenue bonds. See R.C. 3737.90(B)(6) and 3737.94. The narrow issue which arises is whether the assessments that make up the Assurance Fund are "moneys raised by taxation." If the moneys are taxes (as opposed to fees), as respondent contends, then they may not be "obligated or pledged for the payment of bonds," and that...

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