AUSTINTOWN TOWNSHIP BD. OF TRUSTEES v. TRACY

No. 95-1175.

76 Ohio St.3d 353 (1996)

AUSTINTOWN TOWNSHIP BOARD OF TRUSTEES ET AL., APPELLEES, v. TRACY, TAX COMMR., ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided August 21, 1996.


Attorney(s) appearing for the Case

Henderson, Covington, Messenger, Newman & Thomas Co., L.P.A., James L. Messenger, Jerry M. Bryan; Joseph R. Bryan; Muldoon & Ferris and James W. Muldoon, for appellees.

Betty D. Montgomery, Attorney General, Jeffrey S. Sutton, State Solicitor, James C. Sauer and Andrew S. Bergman, Assistant Attorneys General, for appellants.

Taft, Stettinius & Hollister and William J. Seitz, urging affirmance for amicus curiae, Hamilton County Township Association.

Keith McNamara and Frederick A. Vierow, urging reversal for amicus curiae, County Engineers Association of Ohio.

John E. Gotherman and Malcolm C. Douglas, urging reversal for amici curiae Ohio Municipal League, and the cities of Columbus, Akron, Canton, Cincinnati, Dayton, Toledo, Athens, Cleveland, Lakewood and Youngstown.

Ronald J. O'Brien, City Attorney, and Daniel W. Drake, Assistant City Attorney, for city of Columbus.

Max Rothal, Director of Law, and David A. Muntean, Assistant Director of Law, for city of Akron.

Thomas M. Bernabei, Director of Law, for city of Canton.

Mark S. Schmollinger, Director of Law, for city of Toledo.

Sharon Sobel Jordan, Director of Law, for city of Cleveland.

Robert P. Milch, Director of Law, for city of Youngstown.

Fay D. Dupuis, City Solicitor, for city of Cincinnati.

Garry E. Hunter, Director of Law, for city of Athens.

Sara J. Fagnilli, Director of Law, for city of Lakewood.

J. Anthony Sawyer, Director of Law, for city of Dayton.


MOYER, C.J.

The sole issue presented in this appeal is whether the statutory scheme of distribution of gasoline tax funds to municipalities, counties, and townships violates Section 26, Article II of the Ohio Constitution. Appellees argue that the allocative and distributive schemes created by R.C. Chapter 5735 violate the Uniformity Clause in that those schemes bear no rational relation to the stated purposes of the...

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