Herrick v. Lindley

The most significant issue presented by these appeals is whether those participants in either PEES or STRS who retired prior to October 16, 1972, have a vested right to receive their retirement benefits exempt from the state income tax. If they have such a vested right, then the levy of the state income tax upon their retirement bene-' *24fits would constitute a retroactive tax, violative of Section 28, Article H of the Ohio Constitution. ;

• Prior to October 16, 1972, PERS and-STRS retirement benefits were by statute exempted from all state taxes. On that date, the General Assembly amended R. C.…