Board of State Teachers Retirement System of Ohio v. Cuyahoga Falls City School District Board of Education

The plaintiff-appellant, Board of State Teachers Retirement System of Ohio (“board”), appeals the judgment of the trial court dismissing its complaint. This court reverses that judgment.

The board filed a declaratory judgment action against the defendant-appellee, Cuyahoga Falls City School District (“school district”), and certain unknown defendants, seeking a declaration of the school district’s responsibility with respect to remitting retirement contributions to the State Teachers Retirement System (“STRS”) for substitute teachers and home instructors. In particular the board alleged that…