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PERRYSBURG TWP. v. ROSSFORD

No. 2002-2025.

103 Ohio St.3d 79 (2004)

2004-Ohio-4362

PERRYSBURG TOWNSHIP, APPELLANT AND CROSS-APPELLEE, v. CITY OF ROSSFORD ET AL.; ROSSFORD ARENA AMPHITHEATER AUTHORITY, APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided September 8, 2004.

Attorney(s) appearing for the Case

John P. Donahue, Perrysburg; Roetzel & Andress and Thomas S. Zaremba, Toledo, for appellant and cross-appellee.

Shumaker, Loop & Kendrick, L.L.P., Peter R. Silverman, Mark D. Wagoner Jr., Holland, and Dana R. Ewing, for appellee and cross-appellant.

Jim Petro, Attorney General, Douglas R. Cole, State Solicitor, Stephen P. Carney, Senior Deputy Solicitor, Peter M. Thomas and Michael R. Gladman, Assistant Solicitors, for amicus curiae, Attorney General of Ohio.

PFEIFER, J.

{¶ 1} The issue in this case is whether an instrument providing an unconditional promise to pay a specified sum of money on a date certain can be a "security" pursuant to R.C. 1707.01(B). To determine whether a particular promissory note is a security, we adopt the test set forth in Reves v. Ernst & Young (1990), 494 U.S. 56, 66-67, 110 S.Ct. 945, 108 L.Ed.2d 47. Applying this test to the facts...

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