State ex rel. Delaware Joint Vocational School Dist. Bd. of Edn. v. Testa (Slip Opinion)
149 Ohio St. 3d 634
| Ohio | 2017Background
- Delaware Joint Vocational School District sought renewal of a 1.7-mill, ten‑year levy at the November 2015 general election; the board certified the levy to the Delaware County Board of Elections.
- Delaware County failed to send the resolution to the boards of elections in Franklin, Marion, Morrow, and Union Counties, so the levy did not appear on ballots in those counties.
- Delaware County Board of Elections certified results to the Secretary of State and issued Form 125 (reporting Delaware County results) but did not submit Form 5‑U (the Secretary of State multicounty certification form) showing per‑county totals.
- The Ohio Tax Commissioner refused to apply statutory tax‑reduction factors or certify tax rates because he had not received a multicounty certification demonstrating the tax was "authorized to be levied." County auditors were instructed to submit Form 5‑U with abstracts, but the Delaware County auditor did not have one.
- The school board sought a writ of mandamus compelling the Tax Commissioner to apply reduction factors and calculate the tax rates; the commissioner argued he had no duty because the levy had not been properly certified for the multicounty district.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the Tax Commissioner had a ministerial duty under R.C. 319.301(D) to apply reduction factors and calculate tax rates for the levy | School board: yes — once a county board of elections certifies election results, the tax commissioner must perform the ministerial reductions and rate calculations; certification is conclusive unless set aside | Tax commissioner: no — because the multicounty election was never properly certified (no Form 5‑U showing per‑county results), he lacked documentation that the tax was "authorized to be levied," so no duty arose | Held: No writ. Because proper multicounty certification was not presented, the commissioner had no clear legal duty to apply reductions or calculate rates |
| Whether Form 5‑U (or equivalent multicounty certification) was required before the Tax Commissioner could act | School board/dissent: Form 125 (and county auditor's submission) was sufficient; commissioner may not demand Form 5‑U or investigate election procedures | Tax commissioner/majority: the commissioner lacked the necessary multicounty certification showing the tax was authorized; Form 5‑U would have revealed the levy was not submitted in other counties | Held: Majority treated lack of multicounty certification as dispositive; dissent argued Form 125 was sufficient and commissioner overstepped by refusing ministerial duties |
| Whether certification by a county board of elections is conclusive absent timely election contest | School board: certification is conclusive and triggers ministerial duties | Tax commissioner: certification here was incomplete for a multicounty district and thus not conclusive for his purposes | Held: Majority found no valid, multicounty certification as required for R.C. 319.301(D); Daoust distinguished because no proper multicounty certification/ascertainment occurred |
| Scope of Tax Commissioner’s investigatory authority under R.C. 319.301(G) to request information from county auditors | School board/dissent: commissioner may request auditor information but may not probe election validity beyond Form 125 | Tax commissioner/majority: commissioner may require information needed to determine whether a tax is "authorized to be levied" and thus may refuse to act absent proper documentation | Held: Majority accepted that without proper multicounty certification the commissioner could not determine authorization and thus had discretion not to act; dissent disagreed and would have issued writ |
Key Cases Cited
- State ex rel. Taxpayers for Westerville Schools v. Franklin Cty. Bd. of Elections, 133 Ohio St.3d 153 (2012) (discusses tax‑reduction factors and commissioner duties under R.C. 319.301)
- State ex rel. Daoust v. Smith, 52 Ohio St.2d 199 (1977) (election certification by board is conclusive absent timely contest; mandamus to compel ministerial acts where certification final)
- State ex rel. Waters v. Spaeth, 131 Ohio St.3d 55 (2012) (mandamus standard: clear right, clear duty, no adequate remedy)
- Ashland Cty. Bd. of Commrs. v. Ohio Dept. of Taxation, 63 Ohio St.3d 648 (1992) (statutory duties may nonetheless confer discretion in manner of performance)
- State ex rel. Byrd v. Summit Cty. Bd. of Elections, 65 Ohio St.2d 40 (1981) (board certification conclusive until set aside or vacated)
- Nestle R & D Ctr., Inc. v. Levin, 122 Ohio St.3d 22 (2009) (agency pronouncements that exercise broad administrative authority require rulemaking)
- Progressive Plastics, Inc. v. Testa, 133 Ohio St.3d 490 (2012) (tax commissioner must follow rulemaking constraints when asserting administrative requirements)