Wos v. Cleveland

Citations

• 2025 Ohio 1456

Syllabus

Exhaustion of administrative remedies; declaratory judgment; mandamus; municipal income tax refund; overpayment; interest; Civ.R. 12(B)(6); motion to dismiss; administrative appeal; board of tax review; assessment; nonresident taxpayer; R.C. 2731.02; R.C. 718.11(C); R.C. 718.01(PP)(1); Cleveland Cod. Ord. 192.28(d); Cleveland Cod. Ord. 192.29(a)(4); Cleveland Cod. Ord. 191.0301; Civ.R. 12(B); motion for summary judgment; Civ.R. 56; affirmative defense. Judgment reversed. The appellants, nonresident taxpayers, sought declaratory and mandamus relief concerning statutory interest on allegedly delayed municipal income tax refunds. The trial court erred in granting the City of Cleveland's motion to dismiss under Civ.R. 12(B)(6) on the grounds that the appellants had impermissibly failed to exhaust their administrative remedies before seeking judicial relief. Although exhaustion of remedies is typically required and may apply in this case, it is generally an affirmative defense that should be resolved on a more developed record. The complaint set forth a viable claim for relief, especially given the appellants' allegation that they had already requested and been denied interest on their tax refunds. The City's Civ.R. 12(B)(6) motion presented matters outside of the complaint, and the trial court could not have resolved the exhaustion issue without considering matters outside of the complaint. The case was reversed and remanded for further proceedings.