Knox County Board of Commissioners v. Knox County Engineer

{¶ 19} I respectfully concur in the syllabus but dissent from the majority’s application of that syllabus and subsequent conclusion that liability insurance is not related to the function of operating Ohio’s highways.

*358{¶ 20} This case turns on our analysis of the phrase “relating to” as it appears in Section 5(a), Article XII of the Ohio Constitution. That section, in its entirety, states:

{¶ 21} “No moneys derived from fees, excises, or license taxes relating to registration, operation, or use of vehicles on public highways, or to fuels used for propelling such vehicles, shall be expended for…