Swepston v. Bd. of Tax Appeals of Ohio

626 N.E.2d 1006, 89 Ohio App. 3d 629, 1993 Ohio App. LEXIS 3765
CourtOhio Court of Appeals
DecidedJuly 27, 1993
DocketNo. 93AP-129.
StatusPublished
Cited by2 cases

This text of 626 N.E.2d 1006 (Swepston v. Bd. of Tax Appeals of Ohio) 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
Swepston v. Bd. of Tax Appeals of Ohio, 626 N.E.2d 1006, 89 Ohio App. 3d 629, 1993 Ohio App. LEXIS 3765 (Ohio Ct. App. 1993).

Opinion

Petree, Judge.

This is an administrative appeal from a judgment of the Franklin County Court of Common Pleas that affirmed the order of the State Personnel Board of Review approving the abolishment of appellant Barry Swepston’s classified civil service position as a Fiscal Officer 2 with appellee, the Board of Tax Appeals of Ohio. Appellant asserts two assignments of error as follows:

“I. The court of common pleas erred when it found that the order of the State Personnel Board of Review was supported by reliable, probative and substantial evidence and was in accordance with law.

“II. The court of common pleas erred when it failed to conclude that appellant’s position had not been abolished, either in fact or in law.”

Appellant’s assignments of error essentially present the issue of whether the court of common pleas abused its discretion in affirming the personnel board’s decision to allow appellant’s job abolishment to stand. Because we find that there was no evidence in the record to establish the good faith of the appointing authority in connection with the job abolishment in question, we reverse.

The Board of Tax Appeals informed appellant by letter dated August 9, 1991 that his position as a certified Fiscal Officer 2 was abolished, effective September 3, 1991. He had worked at the board as a fiscal employee since 1975 and served in the Fiscal Officer 2 position since 1988. However, Sue Pohler, the new Executive Director and Secretary to the board, conducted a job audit of all board personnel in June 1991 and concluded that a staff reorganization should take place so the board could better deal with its large docket of over two thousand cases. The then-average time for disposition of a case by decision at the board was two years. Some cases were six years, old. Despite the backlog, however, Pohler found that the board had an excessive number of administrative positions for an agency whose chief function was writing legal opinions on state tax issues. Specifically, the board had fourteen administrative support staff positions for the *632 entire- twenty-five member agency. Hence, Pohler proposed that several of the administrative positions be abolished and that a number of legal interns be hired for the attorneys at the board, who had no support and did all of the legal research on the cases they authored.

Though Pohler did not commit her reorganization to writing, it is undisputed that a majority of the board accepted it as it was presented to them. She laid off appellant from his Fiscal Officer 2 position, laid off a classified administrative secretary, and laid off John Gillivan, who served as an allegedly unclassified fiduciary Administrative Assistant 4. Two part-time legal interns and two part-time law clerks were then hired. The official rationale that Pohler wrote and submitted to the Department of Administrative Services to justify the layoffs stated that the purpose of the abolishment of appellant’s Fiscal Officer 2 position was “for the efficient operations of the Board of Tax Appeals, not due to a lack of funds.”

Pohler’s testimony before the State Personnel Board of Review further explained her elimination of appellant’s position. She said that the Board of Tax Appeals simply did not need two persons performing fiscal duties at such a small state agency. She said that both appellant and John Gillivan were performing similar duties when one person could do both jobs. Hence, she decided to consolidate or merge the positions into one new unclassified position titled “Business Administrator 2.” She hired Julie Snow to start this job on September 15, 1991.

• Pohler characterized her understanding of appellant’s duties as a Fiscal Officer 2 as follows. She said appellant did all of the day-to-day purchasing of inventory, the payroll, gave forms to new employees, did the “back up” figures for the yearly budget, prepared purchase vouchers and mailed out the warrants. He also was in charge of petty cash and the $14,000 rotary fund from filing. In addition, he met the equipment needs of the board, such as purchasing calculators, keeping warranties, and having copiers repaired.

Pohler contended that Gillivan really duplicated appellant’s duties. She said that, in addition to spending some of his time travelling around the state to maintain relations with the county auditors, Gillivan essentially supervised and approved all of appellant’s fiscal decisions. He would thus sign off on the larger purchases and the budget figures that appellant prepared. She felt that Gillivan was also responsible for fiscal policy at the board. She characterized appellant as only doing the “grunt” work on fiscal matters.

Pohler said that all of these fiscal duties are now handled by Julie Snow, the new unclassified Business Administrator 2. In addition to performing all of the fiscal duties of both appellant and Gillivan, Pohler said the new position also required Snow to perform certain personnel recruiting duties. This consisted of *633 doing all of the board’s recruiting, maintaining personnel files on applicants, and doing all of the prescreening interviews. Pohler said that the board had not previously had anyone doing such centralized recruiting tasks. She said that the only personnel matter that appellant did was placing an ad for a board employee who needed to hire someone.

Pohler said that as a result of the layoffs and hiring, everything is getting done at the board, the payroll is being met, deadlines are being met, and the board now has a centralized personnel system. She said that with the addition of legal interns, the number of decisions actually finalized by the board has increased by seven percent. Moreover, the board has also increased the number of legal opinions rendered by fifty-eight percent.

On cross-examination, Pohler admitted that she did not view appellant’s termination as a lack of funds problem under the code. She also admitted that she increased the salaries on the board for other employees on the same day she fired appellant. She admitted as well that she did not justify appellant’s layoff on the basis of a lack of work because everything that appellant did is still being done at the board.

Julie Snow similarly testified that the major part of her job consisted of fiscal duties. In the four months that she had been at the board, she interviewed for three positions. While she did not want to characterize this as taking up a “small” portion of her time, she did admit that her fiscal duties took up the “bulk” of her time. She said that she had not worked for the state for ten years but did have twelve years of unrelated service from 1969 until 1981.

Randall Sweeney, Vice Chairman of the Board of Tax Appeals, testified that he voted against abolishing appellant’s position. He said he did not approve of Pohler’s reorganization because she was laying off two experienced board employees. Sweeney, who had previously been chairman of the board, testified that appellant had always performed the fiscal duties at the board. But when the Auditor of State audited the agency in 1989 and suggested that some form of double checking be done to verify the agency’s fiscal figures, the board hired John Gillivan, who had previously worked for the board on a short-term basis, to help computerize its operations.

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Related

State ex rel. Gillivan v. Bd. of Tax Appeals
1994 Ohio 510 (Ohio Supreme Court, 1994)
State ex rel. Gillivan v. Ohio Board of Tax Appeals
638 N.E.2d 74 (Ohio Supreme Court, 1994)

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Bluebook (online)
626 N.E.2d 1006, 89 Ohio App. 3d 629, 1993 Ohio App. LEXIS 3765, Counsel Stack Legal Research, https://law.counselstack.com/opinion/swepston-v-bd-of-tax-appeals-of-ohio-ohioctapp-1993.