Avon Lake City School District v. Ohio Department of Taxation

Appellants, Avon Lake City School District Board of Education et al., filed a complaint in the Ohio Court of Claims against appellee, Ohio Department of Taxation. The amended complaint alleged that appel-lee was guilty of conversion, concealment, and breach of fiduciary duties.

The Court of Claims granted ap-pellee’s motion for judgment on the pleadings based upon its conclusion that appellee had breached no duty to appellants for which the law provided a remedy.

Appellants have appealed the decision and raise the following assignment of error:

“The school districts have standing to sue the…