Shaker Hts. ex rel. Cannon v. DeFranco

2012 Ohio 3965
CourtOhio Court of Appeals
DecidedAugust 30, 2012
Docket98063
StatusPublished
Cited by1 cases

This text of 2012 Ohio 3965 (Shaker Hts. ex rel. Cannon v. DeFranco) is published on Counsel Stack Legal Research, covering Ohio Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Shaker Hts. ex rel. Cannon v. DeFranco, 2012 Ohio 3965 (Ohio Ct. App. 2012).

Opinion

[Cite as Shaker Hts. ex rel. Cannon v. DeFranco, 2012-Ohio-3965.]

Court of Appeals of Ohio EIGHTH APPELLATE DISTRICT COUNTY OF CUYAHOGA

JOURNAL ENTRY AND OPINION No. 98063

CITY OF SHAKER HEIGHTS, EX REL. CANNON, ET AL.

PLAINTIFFS-APPELLEES

vs.

SYLVIA DEFRANCO, ET AL. DEFENDANTS-APPELLANTS

JUDGMENT: AFFIRMED

Civil Appeal from the Cuyahoga County Court of Common Pleas Case No. CV-753323

BEFORE: Stewart, P.J., Cooney, J., and S. Gallagher, J.

RELEASED AND JOURNALIZED: August 30, 2012 ATTORNEYS FOR APPELLANT

Maurice A. Thompson Christopher B. Burch 1851 Center for Constitutional Law 208 E. State Street Cleveland, OH 43215

ATTORNEYS FOR APPELLEE THE CITY OF SHAKER HEIGHTS

Stephen L. Byron Ice Miller, LLP 4230 State Route 306 Suite 240 Willoughby, OH 44094

Margaret A. Cannon Jonathon W. Groza Ice Miller, LLP 600 Superior Avenue, East Suite 1701 Cleveland, OH 44114

William M. Ondrey Gruber Interim Director of Law City of Shaker Heights 3400 Lee Road Shaker Heights, OH 44120

ATTORNEY FOR APPELLEE SPRINGFIELD TOWNSHIP

Laura A. Abrams The Abrams Law Firm LLC 365 Wood Street Batavia, OH 45103

ATTORNEYS FOR APPELLEE THE CITY OF LOVELAND

Franklin A. Klaine, Jr. Joseph J. Braun Strauss & Troy The Federal Reserve Building 150 East 4th Street Cincinnati, OH 45202-4018

ATTORNEY FOR APPELLEE THE CITY OF OAKWOOD

Robert F. Jacques City of Oakwood Law Department 30 Park Avenue Dayton, OH 45419

ATTORNEYS FOR APPELLEES ROBERT H. BAKER, IN HIS OFFICIAL CAPACITY ONLY, AS FISCAL OFFICER FOR THE COUNCIL TO PROTECT OHIO’S COMMUNITIES AND THE COUNCIL TO PROTECT OHIO’S COMMUNITIES

L. James Juliano, Jr. Matthew T. Fitzsimmons, III Nicola, Gudbranson & Cooper, LLC Republic Building 25 W. Prospect Avenue Suite 1400 Cleveland, OH 44115 MELODY J. STEWART, P.J.:

{¶1} The city of Shaker Heights, the city of Loveland, the city of Oakwood, and

Springfield Township (Hamilton County) (collectively referred to as “the governments”),

instituted this declaratory judgment action in response to the demand of taxpayer-appellee

Sylvia DeFranco, seeking a declaration regarding their participation in the Council to

Protect Ohio’s Communities (“CPOC”), a regional council of governments that used

municipal and township funds to hire a lobbying group to advocate against the repeal of

Ohio’s estate tax. DeFranco argued that a local government violates the law by using

taxpayer funds to influence state tax legislation that would affect communities other than

its own, and that it cannot hire a lobbying group to do indirectly that which it cannot do

directly. The court held that the cities and township were acting within their lawful

power to join a regional council of governments for purposes of lobbying the state

government and that they did not abuse their discretion by using taxpayer funds to lobby

state officials for policies that impose or maintain taxes on Ohio residents beyond the

individual borders of their communities.

I

{¶2} The parties stipulated to the facts in cross-motions for summary judgment and

submitted the matter to the court on briefs, seeking a ruling as a matter of law. We

review the court’s legal conclusions with no deference. {¶3} The evidence showed that the four governments involved derive a significant

amount of their operating revenue from the estate tax imposed by R.C. 5731.02(A). For

example, in 2009, estate tax receipts amounted to nearly ten percent of Shaker Heights’

general revenues; in 2009, estate tax receipts amounted to just over 11 percent of

Loveland’s general revenues. All of the governments asserted that a repeal of the estate

tax would have significant adverse consequences to their operating budgets.1

{¶4} These governments decided to form the CPOC for the stated purpose of

“preserv[ing] our communities by maintaining revenue sources and amounts that support

services and expenditures that benefit citizens of local communities throughout the State

of Ohio.” As stated by the chief administrative officer for Shaker Heights, the “focus of

[CPOC] was to advocate for the preservation of the Ohio Estate Tax or, at least, to

preserve for local governments the same amount of revenue that they received through the

estate tax.”

{¶5} CPOC’s by-laws state that it was established to: (1) act as an ad hoc

organization of communities to advocate for the purposes of CPOC, (2) enter into a

contract with “one or more private individuals, corporations, partnerships or other

organizations for public relations advice, assistance and activity,” (3) enter into a contract

“for lobbying services and activities to foster and advance the purposes of CPOC,” and

R.C. 5731.02(A) was amended in 2011 to make the estate tax effective for “every person 1

dying on or after July 1, 1968 and before January 1, 2013 * * *.” In other words, the estate tax no longer applies to deaths occurring on or after January 1, 2013. (4) to take other action or positions that the members might deem to be done in

furtherance of the purpose of the CPOC.

{¶6} The CPOC by-laws provided that each participating member would make a

minimum payment of $5,000 within seven days of joining CPOC. Shaker Heights was

designated as CPOC’s fiscal agent and the Shaker Heights director of finance was

designated as CPOC’s fiscal officer. In their resolutions authorizing the agreement to

join CPOC, both Loveland and Oakwood authorized expenditures of $5,000. Shaker

Heights authorized a total of $150,000 in payment to Burgess & Burgess Strategists, Inc.

and Government Strategies Group, LLC, to provide public relations and lobbying

services, respectively. The contracts were awarded without competitive bidding.

{¶7} DeFranco, a Shaker Heights resident, sent a letter to the Shaker Heights law

director outlining her objections to the city’s participation in CPOC, maintaining that

using city money to fund CPOC constituted a misapplication of funds. She demanded

that the law director institute an action under R.C. 733.56 to enjoin the misapplication of

those funds or the abuse of the city’s corporate powers.

{¶8} The law director filed this declaratory judgment action on behalf of the four

named governments, seeking a determination that a council of governments “includes a

municipality’s authority to engage professional services for lobbying and market

functions that may be performed extraterritorily” and that Shaker Heights was authorized

to enter into a lobbying agreement “without competitive bidding.” {¶9} DeFranco filed a Civ.R. 12(B)(6) motion to dismiss the complaint on grounds

that the complaint merely sought an advisory opinion and that she was not a proper party

to the action. The court denied the motion to dismiss, finding that DeFranco’s claim that

she was not a proper party was contradicted by DeFranco’s own demand that the law

director of Shaker Heights institute suit under R.C. 733.56 and that the statute specifically

states that “the taxpayer may be named as a party defendant and if so named shall have

the right to assist in presenting all issues of law and fact to the court in order that a full

complete adjudication of the controversy may be had.” DeFranco then filed a

counterclaim for declaratory relief consistent with her demand letter.

{¶10} The governments sought summary judgment on grounds that they were

allowed to join together to form a council of governments to advocate against the repeal

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