State Ex Rel. Taxpayers for Westerville Schools v. Franklin County Board of Elections
133 Ohio St. 3d 153
| Ohio | 2012Background
- Relators seek mandamus to compel placement of a levy-decrease ballot question for the November 6, 2012 election.
- The 2009 ballot replaced two prior levies (1972 and 1979) at an 11.4-mill rate, continuing as a same-rate replacement.
- Hollins protested the petition, contending the proposed decrease did not target an “increased rate” and that the ballot language was improper.
- The Board of Elections removed Relators’ measure on protest, prompting expedited mandamus proceedings under S.Ct.Prac.R. 10.9.
- R.C. 5705.261 governs levy-decrease petitions; R.C. 5705.192 governs replacement levies; HB 920 affected effective taxes but not the stated rate of levy.
- The Ohio Supreme Court denies the writ, holding the petition did not properly propose a decrease of an increased rate under the statutes.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the petition properly proposes a levy-decrease under R.C. 5705.261. | Relators contend the decrease targets the increased rate from 11.4 mills. | Board/Hollins argue there was no increased rate to decrease. | No; petition fails to propose a decrease of an increased rate. |
| Whether the 2009 levy created an increased rate for purposes of 5705.261. | 11.4-mill replacement increased the actual taxes. | HB 920 reduced effective taxes but not the rate of levy. | No; 11.4 mills remained the rate of levy, not an increased rate to decrease. |
| Whether the board abused its discretion by removing the measure from ballot. | Relators argue statutory compliance mandated placement. | Board properly followed 5705.261/5705.192 and related interpretations. | No abuse; board did not err in removing the measure. |
| Whether R.C. 319.301 reduces the rate of levy or only the amount collected. | HB 920 lowers effective taxes, implying a reduced rate. | Statute reduces collections but not the statutory rate. | No reduction of the statutory rate; statute does not alter rate of levy. |
Key Cases Cited
- Choices for South-Western City Schools v. Anthony, 108 Ohio St.3d 1 (2005-Ohio-5362) (defines levy-decrease petition requirements and pari-materia construction)
- Coble v. Lucas Cty. Bd. of Elections, 130 Ohio St.3d 132 (2011-Ohio-4550) (agency’s interpretation and statutory construction; no error in ballot designation)
- State ex rel. Waters v. Spaeth, 131 Ohio St.3d 55 (2012-Ohio-69) (mandamus standards and adequacy of remedy)