CCH Tax Day Report
For purposes of the Ohio tax levy law, the Tax Commissioner had no clear legal duty to apply reduction factors and calculate tax rates when there was no documentation that a school district tax was authorized to be levied. A renewal tax levy for a multicounty joint vocational school district did not appear on ballots of district electors in four of the five counties in the district, and the levy was never voted on in those counties. The board of elections in the other county failed to send the resolution to the boards of elections in the four counties. In addition, the voting county board of elections did not certify the election results using the proper form and failed to list the final vote totals of each county in the district. Because the election results had not been certified properly, the tax commissioner could not determine that the tax had been authorized to be levied.
State ex rel. Delaware Joint Vocational School District Board of Education v. Testa, Supreme Court of Ohio, No. 2017-0079, March 8, 2017, ¶404-599