Sugarcreek Township v. City of Centerville
952 N.E.2d 519
Ohio Ct. App.2011Background
- Sugarcreek Township and the City of Centerville dispute land annexed by Centerville in 2006 under R.C. 709.023 (expedited type-2); Sugarcreek adopted its own TIF plan before annexation; Centerville agreed to implement a TIF in the preannexation agreement; trial court held Sugarcreek entitled to all tax revenues from the annexed parcels and granted declaratory relief; this court previously reversed in Sugarcreek I and remanded for further proceedings; on remand the trial court found both parties entitled to respective minimum-levy revenues and to outside millage so Centerville could not exempt Sugarcreek’s outside millage, and Centerville timely appealed the two assignments of error.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Can Centerville enact a TIF that affects Sugarcreek’s outside millage for the annexed land? | Sugarcreek: outside millage must remain with Sugarcreek and cannot be diminished by TIF. | Centerville: TIF may affect outside millage under 5709.40(C)(1) with appropriate exceptions. | No; Centerville cannot diminish Sugarcreek’s outside millage via TIF. |
| Does R.C. 709.023(H) and related statutes bar or permit the remand construction challenged by Centerville? | Sugarcreek: the provisions read together to preserve township tax rights. | Centerville: the remand expanded or altered the prior construction of 709.023(H). | 709.023(H) precludes diminishing Sugarcreek’s outside millage; read in pari materia with 5709.40 to prevent tax interference. |
Key Cases Cited
- Sugarcreek Twp. v. Centerville, 184 Ohio App.3d 480 (2009-Ohio-4794) (reversed in part; clarified revenue shares under TIF post-S.B. 5; outside millage preserved)
- Grafton v. Ohio Edison Co., 77 Ohio St.3d 102 (1996) (de novo review standard for appellate review of summary judgments)
- Brewer v. Cleveland City Schools Bd. of Edn., 122 Ohio App.3d 378 (1997) (de novo review; standard for summary judgment review)
- Dupler v. Mansfield Journal Co., 64 Ohio St.2d 116 (1980) (de novo standard; evidentiary review guidance)