State, ex rel. Geauga County Budget Com'n v. Court of Appeals for Geauga County, 81-660
Decision Date | 28 July 1982 |
Docket Number | No. 81-660,81-660 |
Citation | 1 Ohio St.3d 110,438 N.E.2d 428,1 OBR 143 |
Parties | , 1 O.B.R. 143 The STATE, ex rel. GEAUGA COUNTY BUDGET COMMISSION, v. COURT OF APPEALS FOR GEAUGA COUNTY et al. |
Court | Ohio Supreme Court |
Richard J. Makowski, Chardon, for relator.
William J. Brown, Atty. Gen., and Thomas V. Martin, Asst. Atty. Gen., for respondent.
Thrasher, Dinsmore & Dolan Co., L.P.A., and Dale H. Markowitz, Chardon, for intervening respondent James Patterson.
In Ohio Bell v. Ferguson (1980), 61 Ohio St.2d 74, 76, 399 N.E.2d 1206 , this court held that the issuance of a writ of prohibition is dependent upon the existence of the following conditions: "(1) the court or officer against whom it is sought is about to exercise judicial or quasi-judicial power; (2) the exercise of such power is unauthorized by law; and (3) it will result in injury for which no other adequate remedy exists." See, also State ex rel. Henry v. Britt (1981), 67 Ohio St.2d 71, 424 N.E.2d 297 ; State ex rel. Wall v. Grossman (1980), 61 Ohio St.2d 4, 398 N.E.2d 789 .
All parties concede that respondent is about to exercise judicial power. Therefore, the issue presented is whether the respondent court, by proceeding with the action in mandamus, will exercise jurisdiction unauthorized by law resulting in injury for which no adequate remedy exists.
Our initial inquiry begins with R.C. 5703.02, which provides, in pertinent part:
Relator argues that the review of county budget commission actions, regarding the certification of voter approved tax levies, is vested in the Board of Tax Appeals, pursuant to R.C. 5703.02, 5705.341, and 5705.37.
R.C. 5705.341 provides, in part:
Similarly, R.C. 5705.37 provides, inter alia, for appeals by the taxing authority of any subdivision, through its fiscal officer, which is dissatisfied with any action of the county budget commission under R.C. 5705.01 to 5705.47.
Intervening respondent argues that R.C. 5705.341 provides an avenue of appeal to the board on questions relating to the mathematical uniformity of rates of taxation, and not in the cause currently pending before the respondent court concerning the refusal of a budget commission to approve a levy for collection. We reject this contention as constituting an artificially narrow interpretation of R.C. 5705.341 and conclude that since a taxpayer's notice of appeal may specify that the action the budget commission appealed from "does not otherwise comply with sections 5705.01 to 5705.47 of the Revised Code," intervening respondent was entitled to appeal any action of the budget commission thought not to comply with these provisions of the Revised Code.
Intervening respondent further contends that the respondent court possesses the requisite jurisdiction to proceed with the action in mandamus, based upon our previous holdings in State ex rel. Bd. of County Commrs. v. Austin (1953), 158 Ohio St. 476, 110 N.E.2d 134 , and Morgan County Budget Comm. v. Bd. of Tax Appeals (1963), 175 Ohio St. 225, 193 N.E.2d 145 . Examination of these cases, however, reveals they are clearly inapplicable to the cause sub judice.
In Austin, a county budget commission refused to approve a tax levy for collection and, further, refused to certify its action to the county commissioners. As a result, the commissioners instituted an action in mandamus in the Court of Appeals for Lucas County seeking an order requiring the budget commission to approve the levy. The Court of Appeals granted the writ and, on review, the budget commission asserted "that a taxing authority...
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