State v. Taylor, 2012 Ohio 5403

Taylor stole $550 worth of cologne from Sears on July 23, 2011.
Indicted for felony theft under former Section 2913.02(A).
In December 2011, after amendments, trial court convicted Taylor of a first-degree misdemeanor and imposed probation.
State sought limited appellate review under R.C. 2945.67(A).
Court addresses retroactive application of amendments to 2913.02 and penalty versus classification under the amended statute.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether amendments to 2913.02 apply retroactively.	State argues amendments apply to pending cases.	Taylor contends amendments do not retroactively apply to pre-enactment offenses.	Retroactive application limited; state wins on retroactivity.
Whether Taylor should benefit from reduced penalty while not receiving reclassification.	State seeks reduced penalty under 1.58(B).	Taylor argues amended penalties apply to pending cases and may reclassify offense.	Taylor entitled to penalty reduction but not the reclassification; judgment reversed on retroactivity only.

State v. Williams, 103 Ohio St.3d 112 (2004) (statutory retroactivity and ex post facto principles applicable to sentencing and amendments)
State v. Cook, 83 Ohio St.3d 404 (1998) (statutory interpretation of prospective application and retroactivity)
State v. Rush, 83 Ohio St.3d 53 (1998) (legislature may limit retroactivity; 1.58(B) affects sentencing after enactment)