Sullivan v. Monument Homes Inc.

Citations

• 2020 Ohio 2846

Syllabus

Trial court did not err in granting treasurer's motion for summary judgment in tax foreclosure action where appellant's only asserted defense was that the General Assembly lacked the constitutional authority to enact R.C. 5721.01 et seq. and R.C. 323.01 et seq., the statutory law on which the treasurer relied. Because the foundation of the state's taxing authority is in Article II, Section 1 of the Ohio Constitution, which confers general legislative power on the General Assembly, and because Article XII, Section 2 of the Ohio Constitution empowers the General Assembly to determine the subjects and methods of taxation and exemption of real property, appellant's argument in opposition to the treasurer's motion for summary judgment is without merit. Appellant's purported status as a sovereign citizen provided no defense to the treasurer's complaint in foreclosure. Judgment affirmed.