Leonard v. MBB Partnership
2016 Ohio 3534
Ohio Ct. App.2016Background
- Franklin County Treasurer sued MBB Partnership under R.C. 5721.18(A) and 323.35 to foreclose a tax lien for delinquent real estate taxes on a parcel MBB acquired in 1987.
- Treasurer filed for summary judgment supported by: (1) an affidavit from Eric Sells (Supervisor, Delinquent Tax Division) attesting to tax-payment history and amount due, and (2) a certified deed and a certified treasurer's tax bill showing $16,800.07 due as of late 2014.
- MBB answered but did not oppose the motion for summary judgment; the trial court entered an order finding $18,088.39 due (including costs/penalties) and ordering sale.
- On appeal, MBB's sole challenge argued the Sells affidavit contained inadmissible hearsay, lacked personal-knowledge foundation under Civ.R. 56(E), and failed to authenticate business-record attachments under Evid.R. 803(6).
- The appellate court reviewed summary judgment de novo, considered the procedural waiver issue, and evaluated whether the submitted records met statutory foreclosure proof requirements.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether trial court erred by considering Sells' affidavit and attached records in granting summary judgment | Treasurer: affidavit and certified tax duplicate/tax bill authenticated the delinquency and amounts due; constitute prima facie evidence under R.C. 5721.18(A) | MBB: affidavit contains inadmissible hearsay, lacks personal-knowledge, and fails to authenticate business records | Waiver: MBB waived these evidentiary objections by not raising them below; court affirmed summary judgment on the merits because public records and affidavit showed unpaid taxes for required periods |
| Whether evidence satisfied statutory foreclosure requirements (two consecutive semi-annual delinquencies and timing) | Treasurer: certified tax duplicate and affidavit show delinquency since 2007 and complaint filed in 2014, meeting statutory prerequisites | MBB: (argued insufficient evidence in part) | Held: evidence satisfied statutory requirements; summary judgment appropriate |
Key Cases Cited
- Dresher v. Burt, 75 Ohio St.3d 280 (Ohio 1996) (describing burdens and shifting framework for summary judgment)
- Rinehart v. Goberdhan, 70 Ohio App.2d 270 (10th Dist. 1979) (addressing foreclosure procedure and evidentiary proof for tax delinquencies)