Campbell v. City of Carlisle, 127 Ohio St. 3d 275

Campbells own about 40 acres of farmland within Carlisle and sought detachment from the city under R.C. 709.41 in 2007.
The trial court calculated annual municipal taxes as $172 based on CAUV; about 80% of that amount supported the local school district.
The Court of Appeals concluded the detachment decision should use CAUV-based taxes ($12,538.99) to compare municipal taxes and benefits.
The detachment statute (R.C. 709.42) requires determining the amount the landowner is taxed and will continue to be taxed for municipal purposes, not the hypothetical amount if CAUV were not applied.
The Supreme Court held that the correct amount is the CAUV-based taxes actually assessed and paid, and that the trial court erred by not applying this measure; thus detachment could be denied.
The court reaffirmed that CAUV status and the likelihood of continued CAUV use substantively fix the municipal-tax burden for purposes of detachment.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Proper measure of taxed amount under R.C. 709.42	Campbells contended CAUV-based taxes should be used	City argued CAUV applies and higher CAUV taxes may be relevant	Use CAUV-based taxes actually paid ($172) as the taxed amount

State v. Muncie, 91 Ohio St.3d 440 (Ohio 2001) (plain-language rule; interpret statutes as written when unambiguous)
Iddings v. Jefferson Cty. School Dist. Bd. of Edn., 155 Ohio St. 287 (1951) (avoid legislative embellishment; plain meaning governs)