Austintown Township Board of Trustees v. Tracy

The sole issue presented in this appeal is whether the statutory scheme of distribution of gasoline tax funds to municipalities, counties, and townships violates Section 26, Article II of the Ohio Constitution. Appellees argue that the allocative and distributive schemes created by R.C. Chapter 5735 violate the Uniformity Clause in that those schemes bear no rational relation to the stated purposes of the gasoline tax. The state officials who are the appellants contend that application of these formulas does not result in a violation of Section 26, Article II of the Ohio Constitution. We…