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CITY OF ATHENS v. TESTA

Nos. 18AP-144 and 18AP-189.

119 N.E.3d 469 (2019)

2019-Ohio-277

CITY OF ATHENS et al., Plaintiffs-Appellants, v. Joseph A. TESTA, Tax Commissioner of the State of Ohio, Defendants-Appellees.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on January 29, 2019.

Attorney(s) appearing for the Case

On brief: Frost Brown Todd LLC, Eugene L. Hollins , Stephen J. Smith , Frank J. Reed, Jr. , Yazan S. Ashrawi , and Thaddeus M. Boggs , Columbus, for appellants. Argued: Thaddeus M. Boggs.

On brief: Walter Haverfield LLP, Darrell A. Clay , and Brendan D. Healy , Cleveland, for appellants. Argued: Darrell A. Clay.

On brief: Brennan, Manna, & Diamond, LLC, Jeffrey C. Miller , Martin J. Pangrace , Victoria L. Ferrise , Bryan E. Meek , Akron, and Jacob A. Bruner , Cleveland, for appellees. Argued: Jeffrey C. Miller.

On brief: Zaino Hall & Farrin LLC, Richard C. Farrin , and Thomas M. Zaino , for Amici Curiae.

DECISION

{¶ 1} Plaintiffs-appellants, two different coalitions of Ohio municipal corporations, appeal a judgment of the Franklin County Court of Common Pleas in favor of defendants-appellees, Tax Commissioner Joseph A. Testa and the state of Ohio (together, "the State"). For the following reasons, we affirm...

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