Jankowski v. Monclova-Maumee-Toledo Joint Economic Development Zone Board of Directors

Singer, Judge.

{¶ 1} Appellants appeal a summary judgment entered in the Lucas County Court of Common Pleas against them and in favor of a Joint Economic Development Zone in a suit challenging the legality of an income tax imposed upon *570employees and businesses within the zone. For the reasons that follow", we affirm in part and reverse in part.

{¶ 2} In 2003, the governing bodies of appellees, Monclova Township, the city of Maumee, and the city of Toledo, produced a proposed contract for the creation of a Joint Economic Development Zone (“JEDZ”) for a commercial area lying generally west of…