2020 Ohio 2846
Ohio Ct. App.2020Background
- Franklin County Treasurer sued to foreclose for delinquent real-estate taxes on seven parcels, seeking declaration of state tax lien and sale.
- Auditor filed a delinquent land tax certificate in 2012; treasurer sought sums including penalties and interest.
- Michael J. Young intervened claiming title (deeds recorded January 24, 2019) and denied the county's authority to tax his parcels.
- Treasurer moved for summary judgment supported by the foreclosure coordinator's affidavit, recorded deeds showing Young's ownership, and tax bills showing unpaid taxes.
- Young argued Ohio has no constitutional authority to levy property taxes and asserted a "doctrine of sovereignty" defense; trial court rejected these arguments and entered judgment for $14,034.01 and an order of sale.
- Young appealed; the appellate court affirmed summary judgment for the treasurer.
Issues
| Issue | Plaintiff's Argument (Sullivan) | Defendant's Argument (Young) | Held |
|---|---|---|---|
| 1. Did the trial court adequately address Young's constitutional challenge to property taxes? | Trial court need only address arguments presented; summary judgment properly granted given record. | Trial court failed to meaningfully address the constitutional claim that Ohio lacks authority to tax real property. | Court: Trial court addressed the claim sufficiently; any lack of detail caused by Young's failure to develop the argument. |
| 2. Whether Ohio (state and counties) has constitutional authority to levy property taxes and thus create tax liens enforceable by foreclosure. | Property taxation is authorized by the Ohio Constitution and statutes; treasurer entitled to judgment as matter of law. | No provision in Ohio Constitution authorizes levying property taxes; therefore statutory collection mechanisms are void. | Court: Overruled — Article II §1 and Article XII §2 and statutes authorize property taxation; Young failed to negate all conceivable bases supporting statutes. |
| 3. Whether "doctrine of sovereignty" or lack of receipt of services absolves Young from tax liability. | Sovereign-citizen style defenses have no legal merit; defense not developed in trial court. | Young claims sovereignty exempts him from taxation and he receives no benefits, so tax obligation should not apply. | Court: Overruled — "sovereign citizen" arguments are without legal support and were not properly raised/developed below. |
Key Cases Cited
- Weed v. Franklin County Board of Revision, 53 Ohio St.2d 20 (1978) (power to tax is an attribute of sovereignty included in legislative power)
- GTE North, Inc. v. Zaino, 96 Ohio St.3d 9 (2002) (presumption that legislatures act within constitutional power; taxpayer challenging tax statute must negate all bases supporting it)
- Lyons v. Limbach, 40 Ohio St.3d 92 (1988) (taxpayer challenging constitutionality of taxation statute bears heavy burden)
- Anderson v. Durr, 100 Ohio St. 251 (1919) (constitutional provisions on taxation are not self-executing and require legislative enactment)
- Osborn v. The Bank of the United States, 22 U.S. 738 (1824) (federal bank's consent to sue in federal courts supported federal jurisdiction) (cited by defendant but held inapplicable)
- McCulloch v. Maryland, 17 U.S. 316 (1819) (federal immunity from state taxation under Supremacy Clause) (cited but inapposite to defendant's claim)