Ashland County Board of Commissioners v. Ohio Department of Taxation

The key issue in this case is whether the Court of Claims has subject-matter jurisdiction over the claims brought by appellants. For the reasons that follow, we answer such query in the negative and affirm the judgment of the court of appeals.

In the present case appellants have complained of the manner in which appellee has assessed, valued and apportioned the value of public utility personal property for Columbia Gas for the tax years 1983 through 1988. This, in essence, is a case involving the review of a tax determination — a tax case. Even though appellants couch their challenge in terms…