Wiles, Boyle, Burkholder & Bringardner Co., L.P.A., Eugene L. Hollins , and Dale D. Cook , urging reversal for amici curiae County Commissioners Association of Ohio, County Risk Sharing Authority, Ohio Municipal League, Ohio Township Association, Auglaize County, Clermont County, Crawford County, Greene County, Hancock County, Jackson County, Pike County, Stark County, Van Wert County, and Wayne County.
Frederick A. Vierow , urging affirmance for amicus curiae County Engineers Association of Ohio.
Ice Miller L.L.P. and Patrick A. Devine , urging affirmance for amicus curiae Ohio Contractors Association.
Supreme Court of Ohio.
CUPP, J.
{¶ 1} In this appeal, we must determine whether Article XII, Section 5a of the Ohio Constitution permits the use of motor vehicle and gas tax ("MVGT") funds to pay those costs of a county's joint self-insurance pool attributable to covering the risk of liability and loss resulting from the operations of a county engineer's highway department. For the reasons that follow, we conclude that the use of MVGT funds to pay the costs...
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