On Thursday, December 5, 2024, the Ohio Supreme Court declined to issue a writ of prohibition against Judge Corey E. Spitler of the Wayne County Common Pleas Court. The court’s decision came in response to a request from the City of Rittman, which sought to prevent Judge Spitler from overseeing a class-action lawsuit where Rittman is named as the defendant.

The case originated when two taxpayers, Tara Boler and Trista Bise, filed a complaint against Rittman in July 2023. They alleged that Rittman had illegally collected municipal income taxes at a rate of 1.5%, even after the voter-approved increase of 0.5% expired in December 2007. The plaintiffs claimed that this over-collection occurred from 2008 to 2022 and sought a declaratory judgment, along with claims for unjust enrichment and the recovery of funds improperly collected.

In the underlying action, Judge Spitler issued two orders in October 2023. The first denied Rittman’s motions to dismiss the case and stay discovery, while the second established a case-management schedule. Following these developments, Rittman filed for a writ of prohibition, arguing that Judge Spitler lacked the jurisdiction to rule on the case.

The Ohio Supreme Court, in its ruling, determined that Judge Spitler possessed both jurisdiction and authority under Ohio law to adjudicate the case. The court referenced statutes that empower common pleas courts to address issues related to the illegal collection of taxes and to entertain actions for recovery of those funds.

The court noted that the plaintiffs’ claims were fundamentally aligned with the provisions of R.C. Chapter 2723, which governs actions against illegal tax levies. The court emphasized that while Rittman attempted to characterize the lawsuit as a failure to exhaust administrative remedies, the substantive nature of the claims fell within the jurisdiction of common pleas courts.

As the case progresses, Boler and Bise continue to assert their claims, while Rittman remains focused on contesting the jurisdiction of Judge Spitler. The outcome of this case could set important precedents regarding municipal tax collection and the rights of taxpayers in Ohio.

A copy of the original filing can be found here.