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The Buckeye Institute Reacts to Ohio Supreme Court Ruling in Its Important Municipal Income Tax Case

Feb 14, 2024

Columbus, OH – Attorneys at The Buckeye Institute who represent Josh Schaad in Schaad v. Alder reacted to the Ohio Supreme Court’s ruling in this important case.

Robert Alt, president and chief executive officer of The Buckeye Institute, who argued the case before the Ohio Supreme Court on March 1, 2023:

“The court’s ruling is disappointing. Local taxing authorities should be able to tax only within their own jurisdictions—where people live and actually perform the work. There will be other opportunities for the Ohio Supreme Court to recognize those limitations.”

Jay R. Carson, senior litigator with The Buckeye Institute:

“Throughout this case, the city of Cincinnati made the argument that an expansion of municipal taxing authority was instead a limitation. Unfortunately, a majority of the court accepted that misguided argument. As the dissenting justices noted, while the General Assembly’s authority over tax policy is broad, it is not unlimited.”

Schaad v. Alder is one of Buckeye’s six municipal income tax cases. The Buckeye Institute’s other five cases are: Buckeye v. Kilgore, Morsy v. Dumas, Curcio v. Hufford, Kresevic v. Chittok, and Denison v. Kilgore.

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