On Thursday, Ohio’s Eighth District Court of Appeals ruled in favor of The Buckeye Institute and its clients in the Wos v. Cleveland case, deciding that the lower court made an error when it dismissed the case. The appeals court has sent the case back to the Cuyahoga County Court of Common Pleas for further proceedings in line with its ruling.
“While this case is not over, this ruling is good news for The Buckeye Institute’s clients and taxpayers in Cleveland,” stated Jay R. Carson, senior litigator at The Buckeye Institute and attorney for Ms. Wos and Mr. Steffes. He further added, “Buckeye is pleased that the appeals court agreed with our argument that the trial court erred by relying on evidence outside of the pleadings, in this case, an affidavit from the law director of a neighboring city.”
The ruling by the Eighth District Court of Appeals overturned the trial court’s dismissal of the case, observing that “it was not necessary to consider materials outside the complaint to determine the City’s motion to dismiss,” and “even if the trial court considered the [city’s] affidavit, it did not support dismissal.”
The city’s key argument, according to its affidavit, was that nonresidents should request interest they believe they are owed on tax refunds, and if denied, the city would provide guidance on how to appeal. However, the appeals court noted that The Buckeye Institute’s complaint stated, “we already asked for it [interest on the tax refund] and you refused.”
The case, Wos v. Cleveland, is a class action lawsuit initiated by The Buckeye Institute on behalf of all nonresidents of Cleveland who filed a municipal income tax return with the city and received their refund over 90 days after filing.
For ongoing updates and more information about the case and The Buckeye Institute’s clients, visit BuckeyeInstitute.org/WosvCleveland.
