City of Cleveland v. Industrial Commission

Plaintiff-appellee, city of Cleveland, filed a complaint for declaratory judgment alleging that defendants-appellants, the Industrial Commission and the Administrator of the Bureau of Workers’ Compensation, assessed $3,072,724.74 in workers’ compensation premiums against it without authority. Defendants filed their answer in due course. The parties entered a Stipulation of Facts, which quoted in part as follows:

“3. At all times material herein the City furnished the County Auditor of the County of Cuyahoga (hereinafter, the ‘Auditor’) with reports (which reports have never been determined to…