Subscribe to School Law Newsletter
Close Window

Ohio Supreme Court Legitimizes Tax Sharing Agreement Between School Boards Without Ohio State Board of Education Approval

In the case of Beachwood City School Dist. Bd. Of Ed, v. Warrensville Hts. City School Bd. Of Edn., Slip Opinion No. 2022-Ohio-3071, the Ohio Supreme Court found that the tax sharing agreement between the Beachwood and Warrensville Boards of Education did not require approval from the Ohio State Board of Education.

Here, Warrensville Heights alleged that the Ohio State Board of Education had to approve a tax sharing agreement between it and Beachwood City Schools because approval was required by statute when dealing with property transfers.

The Court disagreed with Warrensville Heights, reasoning that state board approval is necessary when a transfer of property is involved in the transaction, but there was not a transfer of property in this transaction. The Court further stated that the contract between the two entities was all that was required to enforce the agreement. The Court legitimized the transaction between the two districts by stating that the Ohio State Board of Education did not need to approve the transaction because there was not a transfer of property.

To read this case, click here.

Authors: Matthew John Markling and the McGown & Markling Team.

Note: This blog entry does not constitute – nor does it contain – legal advice. Legal jurisprudence is like the always-changing Midwestern weather. As a result, this single blog entry cannot substitute for consultation with a McGown & Markling attorney. If legal advice is needed with respect to a specific factual situation, please feel free to contact a McGown & Markling attorney.

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.