State ex rel. Zupancic v. Limbach

The central issue before this court is whether R.C. 5727.15(C),1 which classifies taxing districts into one(s) containing an electric company plant having production equipment with an initial cost exceeding $1 billion and ones containing a plant having such property under this amount, is permissible under the Ohio Constitution. For the reasons that follow, we answer this query in the affirmative.

As a threshold to our inquiry we are confronted with respondent’s assertion that relators have improperly invoked this court’s original jurisdiction. Therefore, we will determine the propriety of the…