2025 Ohio 1147
Ohio Ct. App.2025Background
- Stephanie Marshall, proceeding pro se, filed suit against the Franklin County Treasurer and Auditor, arguing they sought back taxes on a property (101 Meek Ave., Columbus, Ohio) that was not hers.
- She claimed James Hinkle was the actual owner since 2017 and requested damages and removal from tax rolls.
- The Franklin County officials moved for judgment on the pleadings, asserting political subdivision immunity for their governmental functions.
- The trial court granted the motion, finding no exception to immunity and ruling in defendants’ favor.
- Marshall appealed but failed to properly identify assignments of error or address the immunity issue in her brief.
- The appellate court reviewed the lower court decision for legal error, despite procedural inadequacies in Marshall’s appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Liability for sending tax bills to wrong party | Property not owned by Marshall | Issuance of tax bill is a governmental function, protected by immunity | No liability; immunity applies to tax bill issuance |
| Applicability of immunity exceptions under R.C. 2744.02(B) | None specifically articulated | No exceptions to immunity alleged or applicable | No exceptions apply; governmental immunity stands |
| Sufficiency of Marshall’s appellate brief | Trial court erred by not allowing real owner’s testimony | No error identified, brief fails to comply with court rules | Dismissed procedural errors but reviewed merits anyway |
| Propriety of motion for judgment on the pleadings | Plaintiff entitled to damages | No facts alleged to support a viable claim | Motion properly granted as complaint alleges no relief basis |
Key Cases Cited
- Colbert v. Cleveland, 2003-Ohio-3319 (three-tiered analysis for political subdivision immunity in Ohio)
- Greene Cty. Agricultural Soc. v. Liming, 2000-Ohio-486 (structure of statutory immunity analysis)
- DSS Servs., LLC v. Eitel’s Towing, LLC, 2019-Ohio-3158 (presumption and retention of governmental immunity if no exception applies)