The Ohio Channel

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Supreme Court of Ohio

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State of Ohio ex rel. US Bank Trust, Natl. Assn. v. Cuyahoga County; State of Ohio ex rel. US Bank Trust, Natl. Assn. v. Lucas County Board of Commissioners; State of Ohio ex. rel. US Bank Trust, Natl. Assn. v. Summit County
Case Nos. 2021-1090, 2021-1091, and 2021-1181
Sixth, Eighth, and Ninth District Courts of Appeals (Lucas, Cuyahoga, and Summit counties)

ISSUES:
- Has a county unconstitutionally taken a property when it retains the value of a property above the amount owed for delinquent taxes, penalties, and interests in a tax foreclosure proceeding?
- Can a taxpayer file a writ of mandamus to pursue compensation for a property transferred to a county land bank for the amount of the property's value above the amount owed for delinquent taxes?