State ex rel. Petroleum Underground Storage Tank Release Compensation Board v. Withrow

This action tests the constitutionality of that portion of R.C. Chapter 3737 which grants the board the authority to issue revenue bonds. See R.C. 3737.90(B)(6) and 3737.94. The narrow issue which arises is whether the assessments that make up the Assurance Fund are “moneys raised by taxation.” If the moneys are taxes (as opposed to fees), as respondent contends, then they may not be “obligated or pledged for the payment of bonds,” and that portion of R.C. Chapter 3737 must be unconstitutional. See Section 13, Article VIII of the Ohio Constitution.2

A fee is a charge imposed by a government in…