State v. Taylor, 138 Ohio St. 3d 194

On July 23, 2011, Lucious Taylor shoplifted $550 of merchandise and was indicted for theft valued between $500 and $5,000 (a fifth‑degree felony under the law then in effect).
Am. Sub. H.B. 86 took effect September 30, 2011, raising some theft thresholds and reclassifying thefts under $1,000 as first‑degree misdemeanors (reducing penalties).
Taylor pled no contest December 19, 2011; the trial court convicted and sentenced him as a first‑degree misdemeanant.
The State appealed; the Ninth District affirmed sentencing as a misdemeanor but held Taylor should have been convicted of a felony, reasoning R.C. 1.58(B) governs only penalty, not offense classification.
The Ninth District certified conflict with Fifth District decisions (Gillespie, David); the Ohio Supreme Court accepted and resolved the conflict.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether a legislative reduction in offense classification that becomes effective after the commission of an offense but before sentencing may benefit the offender	Taylor: R.C. 1.58(B) requires imposing the reduced penalty/punishment if sentence not yet imposed; the uncodified Section 4 of H.B. 86 brings R.C. 1.58(B) into play so the reduced classification and penalty apply	State: R.C. 1.58(B) only addresses penalty/forfeiture/punishment, not offense classification or degree; classification is distinct from sentence, so offender must be convicted under law in effect at time of commission	The Court held R.C. 1.58(B) and H.B. 86’s Section 4 mean the reduced classification (and corresponding reduced penalty) applies if sentence was not yet imposed when the amendment took effect; answer to certified conflict: yes

State v. Bates, 118 Ohio St.3d 174, 887 N.E.2d 328 (Ohio 2008) (legislature defines and prescribes crimes and punishments)
State v. Thompkins, 75 Ohio St.3d 558, 664 N.E.2d 926 (Ohio 1996) (legislative power over crimes and sentences)
State v. Rush, 83 Ohio St.3d 53, 697 N.E.2d 634 (Ohio 1998) (legislature can limit retroactivity of sentencing changes)
State v. Morris, 55 Ohio St.2d 101, 378 N.E.2d 708 (Ohio 1978) (legislature may extend benefit of lesser penalties to prior offenders)
State v. Robinson, 124 Ohio St.3d 76, 919 N.E.2d 190 (Ohio 2009) (statutory construction focuses on legislative intent)
State v. Fischer, 128 Ohio St.3d 92, 942 N.E.2d 332 (Ohio 2010) (trial courts must impose only sentences authorized by statute)