Login | April 21, 2025
Panel rejects appeal from women who wanted mailing of tax notices ceased
KEITH ARNOLD
Special to the Legal News
Published: April 17, 2025
An appellate panel affirmed judgment in favor of the defendants in a suit brought by a Columbus woman who wants the Franklin County treasurer’s office to stop sending her unpaid-tax notices for property she claims she no longer owns.
The three-judge panel of the Tenth District Court of Appeals determined the Franklin County Common Pleas Court appropriately granted the county treasurer and auditor a motion for judgment in their favor on the basis that each of the officeholders were immune from liability while carrying out a government function.
“We identify no exception to immunity under R.C. 2744.02(B) that applies to the action of sending a tax bill, even to a person who is not the legal owner of the property,” Tenth District Judge Michael Mentel wrote for the panel.
Stephanie Marshall, who claimed she no longer owns the Meek Avenue home in which she resides, filed the original complaint Oct. 20, 2023, alleging that the auditor had incorrectly listed her as the owner of the Franklinton residence, case summary provided.
Marshall alleged that another individual took title of the property in 2017 and she asked the lower court to compel the individual to testify that he was the actual owner of the property.
“According to Ms. Marshall, she was not responsible for the tax debt owed and wanted the Franklin County treasurer to stop sending her bills seeking to collect the unpaid tax,” Mentel continued. “In addition, she sought $2,000 for the inconvenience of having to bring this issue to court.”
Upon answering the complaint, the county officers filed their motion for judgment on the pleadings based on sovereign immunity for government officials engaged in a government function.
The trial court granted the motion on Jan. 11, 2024, ruling that it was beyond dispute that the issuance of a tax bill fit within the definition of a proprietary governmental function under R.C. 2744.02(A)(1).
The court entered judgment in favor of the officers, prompting Marshall’s appeal.
In its consideration of the appeal, the appellate panel considered the possible exceptions to immunity, which include:
• Liability for injury, death or loss to person or property caused by the negligent operation of any motor vehicle operated by a political subdivision’s employee;
• Liability for the negligent performance of acts by their employees with respect to proprietary functions of the political subdivisions;
• Liability arising from negligent failure to keep public roads in repair and other negligent failure to remove obstructions from public roads;
• Liability for injury, death or loss to person or property that is caused by the negligence of their employees and that occurs within or on the grounds of, and is due to physical defects within or on the grounds of, buildings that are used in connection with the performance of a governmental function; and
• Any instance in which civil liability is expressly imposed upon the political subdivision by another provision of the Ohio Revised Code.
“None of these exceptions apply to the mailing of a tax bill to Ms. Marshall,” Mentel wrote. “… Even construing all the allegations of the complaint as true, Ms. Marshall’s allegation of liability for the mailing of a tax bill clearly establishes appellees’ political subdivision immunity. Accordingly, the trial court properly granted appellees’ motion for judgment on the pleadings.”
Presiding Judge Terri Jamison and Tenth District Judge Laurel Beatty Blunt joined Mentel’s opinion.
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