IN THE SUPREME COURT OF OHIO

STATE EX REL. ) CASE NO.

(1) ROBERT and PATRICIA GRIFFIN4315 Jenee DriveLorain, Ohio 44053,

and ) ORIGINAL ACTION IN MANDAMUS

(2) RIGOBERTO and JUDITH REVERON4477 Santina WayLorain, Ohio 44053,

and

(3) BENNINGTON INVESTMENTS, LLC6150 Park Square DriveLorain, Ohio 44053,

and

(4) TIMOTHY and TRACY DALZELL6322 Oak Point EstatesLorain, Ohio 44053,

and

(5) JAMES IIOLLINGSWORTH4292 Santina WayLorain, Ohio 44053,

(6) BRIAN and THERESA IIARRINGTON630 Oak Point EstatesLorain, Ohio 44053,

and

(7) BRIAN and TIFFANI DATTILO3411 Jones DriveLorain, Ohio 44053,

and

COMPLAINT FOR A WRIT OFMANDAMUS

(8) STEVEN and TERILYNN KLEMENT )3931 Randolph Drive )Lorain, Ohio 44053, )

)and )

)(9) RALPH IEMMA )4600 Fields Way )Lorain, Ohio 44053, )

)and )

)(10) CHRIS'I'OPHER and JULIE IEMMA )

4524 Fields Way )Lorain, Ohio 44053,

)and )

)(11) DANIEL and LISA GIVEN )4865 Eagles Nest Drive )Lorain, Ohio 44053,

)and )

))(12) MARC and VALERIE JONES

4317 Rosemont Court )Lorain, Ohio 44053, )

)and )

)(13) RICHARD and STEPHANIE MICHALSKI )4324 Rosemont Court )Lorain, Ohio 44053, )

)and )

)(14) ROBERT and MARY M1TC1-IELL )3309 Coopers'Trail )Loi-ain, Ohio 44053, )

)and )

)(15) JEFFREY and KAREN ZEMANEK )4571 Fields Way )Lorain, Ohio 44053, )

)and )

2

(16) BILL and MELISSA HATFIELD4673 Crossings TrailLorain, Ohio 44053,

and

(17) DAV1D BARNES3541 Perry CourtLorain, Ohio 44053,

and

(18) DOUGLAS and ANGIE BROWN4850 Eagles Nest DriveLorain, Ohio 44053,

and

(19) BRUCE and MARGARET CALL4311 Kingsbury CourtLorain, Ohio 44053,

and

(20) JAMES and PAT BROWNING3312 Jones DriveLorain, Ohio 44053,

and

(21) SAMUEL and KIM BROWNING4020 Henry CourtLorain, Ohio 44053,

and

(22) DAVID HOBBS3406 Jones DriveLorain, Ohio 44053,

and

(23) JOHN and LISA FITZPATRICK4377 Jenee DriveLorain, Ohio 44053,

and

(24) JASON and KRISTI (iAETZ4619 Quincy Adams CourtLorain, Ohio 44053,

ald

(25) DAVID and DOROTHY KITCHEN4678 Crossings TrailLorain, Ohio 44053,

and

(26) TERRY and LINDA MAHOLIC6307 Oak Point EstatesLorain, Ohio 44053,

and

(27) JAMES and DEBRA YANOSKO6419 Oak Point EstatesLorain, Ohio 44053,

and

(28) WILLIAM and NANCY ODY4579 Fields WayLorain, Ohio 44053,

and

(29) ALBERT and WANDA CALO4387 Jenee DriveLorain, Ohio 44053,

and

(30) DAVID and DIANA FESSLER4845 Eagles Nest DriveLorain, Ohio 44053,

and

(31) JOSEPH and SANDRA WARNER4872 Eagles Nest DriveLorain, Ohio 44053,

and

4

(32) GARRY and VICKIE TIMPLE6428 Oak Point EstatesLorain, Ohio 44053,

and

(33) LOUIS and ADRIENNE STEVENS3313 Coopers 1'railLorain, Oliio 44053,

and

(34) KEVIN J. LINSKY6424 Hidden Creek DriveLorain, Ohio 44053,

and

(35) MICHAEL and CHRISTINE STEWARI'4024 IIenry CourtLorain, Ohio 44053,

and

(36) RICHARD and LINDA TAYLOR3318 Church DriveLorain, Ohio 44053,

and

(37) JAMES and JODY SKINNER6333 Oak Point EstatesLorain, Ohio 44053,

and

(38) PA'I'R1CK and LESLIE BUGA4616 Quincy Adams CourtLorain, Ohio 44053,

and

(39) MARK and ROSEMARY WI-IITE4567 Crossings Ti-ailLorain, Ohio 44053,

and

5

(40) THOMAS O'KONOWITZ3960 Martins Run DriveLorain, Ohio 44053,

and

(41) DONNA M. VASILOFF3356 Coopers TrailLorain, Ohio 44053,

and

(42) SAUL and PRINCESS RAMOS4842 Deer Run DriveLorain, Ohio 44053,

and

(43) MAUREEN SHANNON4601 View Crest CourtLorain, Ohio 44053,

and

(44) JOSEPH and NICOLE SCHWARZ4855 Eagles Nest DriveLorain, Ohio 44053,

and

(45) PAUL and ADD1E NOLEN3301 Jones DriveLorain, Ohio 44053,

and

(46) GERALD and JENNIFER MOROG4028 Henry CourtLorain, Oliio 44053,

and

(47) STEPIIEN and ABIGAIL BARNES4305 Rosernont CourtLorain, Ohio 44053,

and

6

(48) CRAIG WRIGHT6352 Hidden Ci-eek DriveLorain, Ohio 44053,

alld

(49) STEVEN and ERIN KELLY4307 Jenee DriveLorain, Ohio 44053,

and

(50) STEPHEN and MICHELLE MORRISON4691 Crossings "frailLorain, Ohio 44053,

and

(51) CRAIG NEWSOME4610 Fields WayLorain, Ohio 44053,

and

(52) JEREMIAII aizd TINA GONGLOFF4840 Pheasant DriveLorain, Ohio 44053,

and

(53) CAESAR and DEBOIZAH BATES3951 Woodworth DriveLorain, Ohio 44053,

and

(54) GERALD and BETTY STEWARD5448 Coopei-s LaneLorain, Ohio 44053,

and

(55) DAVID and SUSAN WATERHOUSE3951 Randolph DriveLorain, Ohio 44053,

and

7

(56) GERAT_D L- CARUSO3346 Coopers TrailLorain, Ohio 44053,

and

(57) CHENG XIONG4191 Santina WayLorain, Ohio 44053,

and

(58) CARL and KIM MAC'K

6434 Hidden Creek DriveLorain, Ohio 44053,

and

(59) EMME"I'T and COLLEEN CLEARY4651 Quincy Adams CourtLorain, Ohio 44053,

and

(60) JAMES LARK6342 Hidden Creek DriveLoraiii, Ohio 44053,

and

(61) BRYAN and JODI GLICK4625 Ci-ossings TrailLorain, Ohio 44053,

and

(62) MICHAEL L. DUMAIS3767 Freedom PlaceLorain, Ohio 44053,

and

(63) JOHN and MICHELLE PIESCHALSKI4642 Crossings TrailLorain, Ohio 44053,

and

8

(64) DAVID and PEGGY SCHUSTER4888 Eagles Nest DriveLorain, Ohio 44053,

and

(65).IEFFREY and MARY JO NETIIERLAND3920 Martins Run DriveLorain, Ohio 44053,

and

(66) DONALD and RI1'A WOLTMAN5416 Coopers LaneLorain, Ohio 44053,

and

(67) ELIZABETH CAFERRO4580 Fields WayLorain, Ohio 44053,

and

(68) MARK AGNOSTINELLI4868 Eagles Nest DriveLorain, Ohio 44053,

and

(69) PAUL and KIRSTEN BIRES6437 Oak Point EstatesLorain, Ohio 44053,

and

(70) THEODORA BRING3341 Coopers TrailLorain, Ohio 44053,

and

(71) ADAM and SUSAN CARR3913 Woodworth DriveLorain, Ohio 44053,

and

9

(72) MARK J. PIIILBLAD4301 Jenee DriveLorain, Ohio 44053,

and

(73) MICHAEL and SUSAN FROST3610 Reserve TrailLorain, Ohio 44053,

and

(74) NANCY 1MBLER4611 Fields WayLorain, Ohio 44053,

and

(75) GARY and ROBIN JACKSON3998 Randolph DriveLorain, Ohio 44053,

and

(76) DAVID and JANET KUt1N4844 Eagles Nest DriveLorain, Ohio 44053,

and

(76) NARCISO and CARMEN LOZADA3990 Randolph DriveLorain, Ohio 44053,

and

(77) NORMAN and NANCY MIECZKOWSKI3943 Woodworth DriveLorain, Ohio 44053,

and

(78) JENAE PAVLICH3563 Peny CourtLorain, Ohio 44053,

and

10

(79) MICHAEL and MONICA PENA6444 Hidden Creek DriveLora'rn, Ohio 44053,

and

(80) ALSHI WILLIAMS and NICOLE PENA4263 Santina WayLorain, Obio 44053,

and

(81) KEVIN M. RHODES4245 Jenee DriveLorain, Ohio 44053,

and

(82) I'RANCES SANDAK3535 Perry CourtLorain, Ohio 44053,

and

(83) JERRY and TAMERA CHARLES3603 Reserve TrailLorain, Ohio 44053,

and

(84) ROBERT vid JANICE COATES3820 Reserve TrailLorain, Ohio 44053,

and

(85) DAVID and PA"I'RICIA HAMMER4640 Quincy Adams CourtLorain, Ohio 44053,

and

(86) SI-IARON CHAPPLE4518 Santina WayLorain, Ohio 44053,

and

li

(87) CHARLES KREBS4050 Martins Run DriveLorain, Ohio 44053,

and

(88) RUBEN and CHRISTINE FUENTES4407 Yorktown CourtLorain, Ohio 44053,

and

(89) DAVID and DEBBIE RINALDO3317 Jones DriveLorain, Ohio 44053,

and

(90) STEPI3EN and VIRGINIA WARNOCK4876 Deer RunLorain, Ohio 44053,

and

(91) JEFFREY WIKEL and GINA CAMPANA5850 Oak Point RoadLorain, Ohio 44053,

and

(92) JULIE VEARD-SPATARO6415 Oak Point EstatesLorain, Ohio 44053,

and

(93) NILSA NIEVAS3311 Church DriveLorain, Ohio 44053,

and

(94) MARY WILSON4880 Deer Rune DriveLorain, Ohio 44053,

and

12

(95) NICHOLAS and DEBORAH MOLNAR4346 Jenee DriveLorain, Ohio 44053,

and

(96) ROBERT and ROBERTA SAND3315 Church DriveLorain, Ohio 44053,

and

(97) CAROL J. TOMLIN3497 Coopers TrailLorain, Ohio 44053,

and

(98) MARGARET PIKEY3331 Coopers TrailLorain, Ohio 44053,

and

(99) CRAIG and LISA WARPIELD4624 Crossings '1'railLorain, Ohio 44053,

and

(100) PATRICIA LEE8015 Oak Tree DriveLorain, Ohio 44053,

and

(101) DAVID and PAMELA KELLER4655 Crossings TrailLorain, Ohio 44053,

and

(102) CRAIG and DAWN KROII4890 Deer Rwi DriveLorain, Ohio 44053,

and

13

(103) RONALD SMITH, JR.4325 Rosemont CourtLorain, Ohio 44053,

and

(104) DONNELLY LEASING, LLC6145 Park Square Drive, Unit IlLorain, Ohio 44053,

and

(105) STELLA OF AMHERST, LLC6050 Park Square DriveLorain, Ohio 44053,

and

(106) CAMPANA DEVELOPMENT 111, LLC6155 Park Square Drive, Suite 3Lorain, Ohio 44053,

and

(107) CAMPANA DEVELOPMENT IV, LLC6155 Park Square Drive, Suite 3Lorain, Ohio 44053,

and

(108) LORI B. CAMPANA REVOC. TRUST5905 Rosecliff DriveLorain, Ohio 44053,

and

(109) TJCO, LTD.6155 Park Square Drive, Suite 3Lorain, Ohio 44053,

and

(110) AMERICAN EAGLE MORTGAGE CO.CO., LLC

6145 Park Square Drive, Suite 4Lorain, Ohio 44053,

Relators,

VS.

MAIZK R. STEWARTLorain County AuditorLorain County Administiation Building226 Middle AvenueElyria, Ohio 44035,

Respondent.

PRELIMINARY STATEMENT

1. Little more than a year after the Court granted a writ of mandamus and ordered the

Lorain County Auditor to place 355 properties that the City of Lorain housing ofiicer certified were

exempt under the City's Community Reinvestment Area ("CRA") legislation on the Lorain County

list of tax-exempt properties in State ex rel. Lorain v. Slewart, 119 Ohio St.3d 222, 2008-Ohio-4062,

this matter is being brought back before this Court a second time because Respondent, the Lorain

County Auditor, has now removed the exempt properties from the list based on his determination,

not the Lorain housing offxcer's, that the properties are not legally entitled to the exemption. 77iis

is the same violation of his clear legal duties under the applicable statutes that led this Court to issue

a writ of mandamus in the prior action brought by the City of Lorain and its housing officer as

relators. The Court should similarly grant the writ of mandamus requested in this action and compel

the Lorain County Auditor to restore to the exempt list the properties in CRA 3 and CRA 4 owned

by Relators herein that the Lorain housing officer certified as exempt, and that the Court ordered him

to place on the exeinpt list in the first place.

CLAIM FOR RELIEF IN MANDAMUS

2. R.C. 3735.65 et seq. vests legislative authority in municipal corporations to create

Community Reinvestment Areas ("CRAs"). A CRA is an area of land for which property owners

can receive tax incentives for consti-ucting new stnictures or irnproving existing propei-ties. The

15

CRA program created by the General Assembly is a tax-exemption program that enables municipal

corporations in Ohio to designate areas as CRAs in order to encourage both new construction and the

repair of existing propet-ties. The lcgislative authority of the municipality determines the size and

number of CRAs within its jurisdiction and also the characteristics of the tax exemptions available in

each CRA, subject to certain statutoty requirements and conditions.

3. On December 2, 1985, and pursuant to R.C. 3735.66, the City of Lorain, an Ohio

municipal corporation, enacted Ordinance No. 179-85 (subsequently amended by Ordinance No.

127-88 and 52-06, all of wliich are attached hereto as Exhibit "A" and incotporated by reference

herein) establishing an area of the City of I,orain known as Cotmnunity Reinvestment Area No. 3

("CRA 3").

4. On December 18, 1989, and pursuant to R.C. 3735.66, the City of Lorain enactcd

Ordinance No. 178-89 (subsequently amended by Ordinance No. 53-06, both of which are attached

hereto as Exhibit "B" and iucorporated by reference herein) establishing an area of the City of

Lorain known as Community Reinvestment Area No. 4 ("CRA 4").

5_ 'I'he Housing Officer of the City of Lorain is the municipal official responsible for

determining tax exemptions to be granted within CRA 3 and CRA 4, pursuant to his authority under

the provisiotis of:

(i) R.C. 3735.66 (each legislative authority adopting a CRA ordinance "shall

designate a housing officer");

(ii) R.C. 3735.67(B) ("[t]he housing officer shall (letermine whether the

construction or the cost of remodeling meets the requirements for an

exemption");

(iii) City of Lorain Ordinance No. 179-85, § 4 (designating the City's Director of

Public Safety as the housing officer for CRA 3); and

16

(iv) City of Lorain Ordinance No. 178-89, § 4 (designating the City's Director of

Public Safety as the housing officer for CRA 4).

6. For CRAs such as CRA 3 and CRA 4 that were established before July 1, 1994, and

which have not been amended more than twice after July 1, 1994, the pre-1994 version of R.C.

3735.67 controls the procedure for exempting CRA properties from taxation. See Am. Sub. S. B.

No. 19, § 3 (July 1994). The pre-1994 version of R.C. 3735.67 is attached hereto as Exhibit "C" and

nicoiporated by reference herein. However, in all relevant respects the exemption procedures set

forth in the pre-1994 version of R.C. 3735.67 are the satne as those in the current version of R.C.

3735.62

7. Under R.C. 3735.67(A), property owners within a CRA may apply to the

municipality's housing oflieer for an exeinption fi-om real estate taxation. Under R.C. 3735.67(B),

the housing officer must confinn the construction of the new strueture, or the remodeling costs for

aii existing structure, and must otherwise verify the facts asserted in the application for exemption.

After that, "[t]he housing ot'ficer shall determine whether the constiuction or the cost of remodeling

meets the requirements for an exemption ..." Id.

8. Pursuant to R.C. 3735.67(C), if the consUuction or remodeling costs rneet the

requirements for exemption, "the housing officer shall forward the application to the county auditor

with a certification as to the division of this section under which the exemption is granted." The

housing officer must also certify the period of the exemption as detennined by the inunicipal

corporation's legislative authoiity, and (for CRAs created after July 1, 1994) the percentage of the

exemption as determined by the municipal corporation's legislative authority.

9. Under R.C. 5713.08(A), the county auditor "sliall make a list of all real and personal

property in the auditor's county ... which is exernpted from taxation" (hereinaftei- referred to as the

"Exempt List").

17

10. Respondent, Mark R. Stewart ("Stewart"), is the Lorain County Auditor presently

serving a four-year term of office that began on or about March 12, 2007- Stewart is sued herein in

his official capacity as county auditor.

11. Between December 12, 2006 and July 19, 2007, the City of Lorain's Housing

Officer, Michael T. Kobylka II ("Kobylka"), detennined that 28 properties in CRA 3 and 328

properties in CRA 4 met the reqturements lor exernption under City of Lorain Ordinances No. 179-

85 (as amended) and 178-89 (as amended), and under R.C. 3735.65 et seq. An example of the City's

notification to a property ownei- within CRA 4 that their tax abatement had been granted, and an

example of the City's Certificate of 'I'ax Abatement to that property owner, is attached hereto as

Exhibit "D" and incorporated by reference herein.

12. Housing Officer Kobylka timely forwarded the applications and his certitications for

the 28 CRA 3 pi-operties and the 328 CRA 4 properties that he determined to be exempt to Stewart,

pursuant to R.C. 3735.67(C), for placement on the Exetnpt List.

13. On or about August 16, 2007, among other dates, Stewart wrote a letter to all

property owners in CRA 4 to whom the City had granted a tax abatement stating that he was refhsing

to place their properties on the Exempt List. Stewart's letter, attached hereto as Exhibit "E" and

incorporated by reference herein, stated in pertinent part:

It is unfortunate and regrettable that many taxpayers, like you,apparently were led to believe that the tax exemption is legallyappropriate, automatic, or that it had already becn approved.

I have considered your tax-exemption application very carefiilly,knowing that your city's government may liave led you to believethat you were entitled to a benefit.

It is in that spirit that I regret to report that ... I am simply unable touse my authority to remove the house on your parcel of real estatefrom the list of taxable property in Lorain County.

14. Pursuant to R.C. 3735.67(B), the Housing Officer, not the county auditor, "shall

18

deterinine whether the construction or the cost of the reniodeling meets the requirements for an

exemption-" Pursuant to R.C. 3735.66, 3735-67 and 5713.08, the county auditor must place on the

L'xcinpt List all CRA properties certified as exempt by a municipal housing officer. The county

auditor is not vested with any jurisdiction or authority (i) to review applications for CRA

exemptions, (ii) to deteiniine the validity of a housing officer's determination that a property meets

the requirements for a CRA exeinption and should be placed on the Exempt List, (iii) to refuse to

place properties on the Exempt List for which CRA exeniptions have been granted by the housing

officer, or (iv) to remove properties from the Exempt List without the housing officer's certification

that such properties no longer qualify for the tax exemption.

15. The county auditor's duty with respect to CRA tax exemptions is purely ministerial,

not discretionary, and mandamus will lie to compel him to perform his official statutory duties of

listing CRA exemptions certified by a municipal housing officer on the Exeinpt List, and

maintaining such properties on the Exempt List unless the housing officer subsequently-determines

they are no longer exempt.

16. In violation of his clear and mandatory duties as Lorain County Auditor, Stewart

refused to list the 28 CRA 3 and 328 CRA 4 exemptions certified to him by Housing Officer

Kobylka between December 12, 2006 and July 19, 2007.

17. Given Stewart's refusal, the City of Lorain and Kobylka's successor as Ilousing

Officer, Andrew R- Winemiller, as relators commenced an original action for writ of mandatnus

against Stewart in this Court on December 11, 2007. State ex rel. City of Lorain vs. Mark R.

Stewart, Case No. 07-2289.

18. On August 14, 2008, this Court issued a writ of mandamus directed to Stewart

ordering and cornpelling him "to place the 355 properties in CRAs 3 and 4, which had been certified

to him by the Lorain housing officer as exempt, on the tax-exempt property list for Lorain County."

19

State ex rel. Lorain v. Stewar-t, 119 Ohio St.3d 222, 2008-Ohio-4062, ¶ 60.

19. The Court found that the county auditor has a clear legal duty (i) under R.C.

5713.08(A) to "make a list of all real and personal property in the auditor's county that is exempted

from taxation," and (ii) under R.C. 5713.07 to "enter on that tax-exempt property list those

properties 'which have been exempted from taxation ... by the housing officer under section

3735.67 of the Revised Code'." It specifically held that "[n]either of these duties is conditioned on

whether the housing officer's determination of exemption was proper_" Id., 1 31 (emphasis by the

Court).

20. The Court also held that the "plain language" of R.C. 5713.08(A) "restricts the

auditor's power to removing fi-orn the exempt list only that property that is no longer exempt. The

statute ttius contemplates that the property must already be on the exempt list before the auditor can

remove it. [R.C. 5713.08(A)J doe.s not authorize the auditor to refuse to place property on the

exempt list when tlrat property has been exempted by a housing ofrcer under R.C. 3735.67." Id., ¶

36 (emphasis supplied).

21. "I'herefore, the Court concluded, "R.C. 5713.08 did not authorize Lorain County

Auditor Stewart to refuse to place the properties certifaed by the Lorain Housing Officer as exempt

on the county's exempt-property list." Id., ¶ 38 (etnphasis supplie(l).

22. As this Court fiirther held, "[the Lorain County] auditor is not empowered to refuse

to perfonn his ministerial statutory duty of placing on the exempt list the properties cet-tified by the

housing officer as ineeting the CRA-exemption requirements based on a belief that the properties are

not exempt. Therefore, Lorain and its housing officer have established both a clear legal right to

have the properties placed on the county's exenzpt list and a clear legal rluty on the part of the

auditor to ptace the properties on that list." Id., ¶ 45 (emphasis supplied).

23. If Stewart had a clear legal duty to place the properties certified as exempt by the

20

Housing Officer on the County's Exenipt List, he likewise has a clear legal duty to keep and

maintain on the Exempt List any such properties certified as excinpt by the Housing Officer.

Removing properties the Housing Officer has cei-tified as exeinpt from the Exempt List, a year after

this Court ordered hiin to put them on the List, is tantamount to refiising to place such properties on

the Exempt List in the first place. Neither action is authorized by R.C. 5713.08.

24 Nevertheless, a year after the Court ordered him to put the exempt properties on the

Exempt List, Stewart sent a letter dated October 30, 2009 to Relators who own such properties,

attached hereto as Exhibit "F" and incorporated by reference herein, notifying them that he was

removing the properties certified as exempt by the Housing Officer from the Exempt List and

returning them to taxable status.

25. Stewart's letter of October 30, 2009 to Relatoi-s states, in pertinent part:

Because I am obligated under Ohio Revised Code §5713.08(A) to

maintain a list of exempt property that is corrected annually, mv

office has reviewed property records and has visually inspected

yonr property.

Based upon mv review of the information available to nie sinceyou were granted exemption, I have firrrned the opinion that youhave lost your right to exenrption. Therefore, your property hasbeen re-entered on the taxable list. [Emphasis supplied.]

26. Stewart as county auditor does not have the statutory authority to visually inspect the

Relators' properties for this purpose. As county auditor, Stewart does not have the statutory power

to decide that the properties certified as exempt by the Lorain Housing Officer "have lost [their]

right to exemption" since such certification.

26. Instead, R.C. 3735.68 clearly and unambiguously provides, inter alia, that

(i) the Housing Officer shall rnake annuat inspections of the exempt properties;

(ii) if the Housing Officer finds that an exempt property has not been properly

maintained or repaired due to the neglect of the owner, the Housing Officer

21

niay revoke the exemption at any time after the first year; and

(iii) in that event, the I3onsing Officer shall notify' both the County Auditor and

the property owner that the exetnption no longer applies.

27. The Housing Officer of the City of Lorain has not found any of Relators' exempt

properties in CRA 3 or CRA 4 to be improperly maintained or repaired due to the neglect of its

owner. The Housing Officer of the City of Lorain has not revoked any of the exemptions he

originally certified. The Housing Of3icer of the City of Lorain has not notified the County Auditor

or any Relator that the exemption no longer applies to his or her exempt property.

28. Nevertheless, violating once again his clear and mandatory duties as Lorain County

Auditor, and conti-ary to the judgment and holding of this Court, Stewart has removed the 355

pr-opertics from the Exenipt List that the Court coinmanded him to place on the Exempt List.

29. Stewart's reinoval fi-om the Exempt List of the 355 properties that the Housing

Officer had certified as exempt is purportedly pursuant to Stewart's claimed authority under the

provisions of R.C. 5713.08(A) that require him to conduct an annual review of the Exempt List and

to remove properties frotn it that are no longer exempt. However, Stewart does not have the

statutory or legal authority or discretion to make the determination of whether properties on the

Exempt List are no longer exempt - the county auditor may exercise only the ministerial task of

removing properties from the Exempt List that the proper authority (in this case, the I3ousing

Officer) deterinines are no longer exempt.

30. As alleged above, the Housing Officer of the City of Lorain has not certified to

Stewart that any of the 355 properties Stewart was ordered to place on the Exempt List have

subsequently lost their exempt status.

31. Given Stewart's intransigence in this matter, however, the City of Lorain has stopped

processing applications for CRA exemptions, and has stopped accepting new applications for such

22

exernptions, for properties located in CRA 3 and CRA 4 that fully qualify to receive the exemption

under the current City of Lorain CRA ordinances.

32. Relators are property owners of pi-operties in CRA 3 and CRA 4 that qualify for the

CRA exemption under the City of Lorain's CRA oi-dinanees and for each of which either (i) the

Housing Officer has already cet-tified its exempt status but Stewart has iinproperly and illegally

removed it from the Exempt List, or (ii) the Housing Officer has held up processing its previously-

filed application for CRA exemption, or will not accept an application for its CRA exemption, as a

direct and proximate result of the turmoil and uncertainty caused by Stewart's illegal actions and

refusals-

33. Relators are requesting that the Court enforce their clear legal right to have the

Lorain County Auditor maintain their properties aurd tax exemptions, as certified by the Housing

Officer of the City of' Lorain, on the Exempt List as required by the writ of mandamus issued by the

Ohio Supreme Court to Stewart and by the provisions of R.C. 3735.66, 3735.67 and 5713.08, imless

and until he receives a eontrary certification from the Housing Officer.

34. Once this Court issues the requested writ of mandamus to Stewart requiring him to

restore Relators' properties to the Exempt List from which he iniproperly and in violation of his

clear and mandatory legal duties removed thern, and the uncertainty caused by his actions has

abated, Relators are confident that the Housing Officer of the City of Lorain will promptly resume

processing the pending applications for CRA exemptions and accepting new applications for such

exemptions submitted by qualifying properties within CRA 3 and CRA 4.

35. Relators state that they have no plain or adeqnate remedy at law and that relief from

Stewart's illegal actions in removing the certified exempt properties from the Exempt List camzot

otherwise be obtained except through this Complaint for a Writ of Mandamus, just as the Court

found in the earlier proceeding. See State ex NeL Lnrcrin v. Steivart, 119 Ohio St.3d 222, 2008-Ohio-

23

4062, 111146-59.

36. This Complaint for a Writ of Mandamus is supported by the sworn affidavit of one of

the Relators, Robert T. Griffin, as required by R.C. 2731.04.

WFIEREFORE, Relators, consistiiig of more tlian 100 property owners of properties in CRA

3 and CRA 4, pray that the Court issue a writ of mandamus directed to Respondent, Mark R.

Stewart, Lorain County Auditor, compelling and ordering him to:

1. restore to the Exempt List those properties owned by Relators in CRA 3 and CRA 4

that the City of Lorain's Housing Officer certified to be exempt, and that the Ohio

Supreme Court ordered Stewart to place on the Exempt List, but which Stewart has

removed or will remove from the Exempt List as set forth in his letter to the property

owners dated October 30, 2009; and

2. fiilfill each of his legal and statutory duties and obligations imposed by R.C. 5713.08

and the writ of mandamus issued by the Ohio Supreme Court on August 14, 2008,

witll respect to Relators' properties in CRA 3 and CRA 4 and the exemptions

certified by the Housing Officer of the City of Lorain between December 12, 2006

and July 19, 2007; or

3. altenratively, in the event the Court requires further evidence to determine the matter

preseuted, Relators request that the Court issue an alternative writ of mandamus

compelling Stewart to restore Relators' properties certified as exempt by the City of

Lorain's Housing Officer to the Exempt List until such time as this matter is finally

resolved.

Relators finther pray that the Court award Relators the costs and expenses of this action,

including reasonable attorneys' fees, incurred in enforcing their rights, and grant them such other

and further relief as the Court deems just and proper.

24

December 31, 2009

Eric H. Zagrai00^13108)ZAGRANS LAV lih^ LLC

474 OverbrookElyria, Ohio 44035(440) 452-7 100 (telephone)eric(a^za rans.coin (e-mail)

Attorney for Relators

25

)STATB oF OHIO) SS:

COUNTY OF LORAIN )

AFFIDAVIT AND VERIFICATION

1, Robert T. Griffin, one of the Relators, being first duly cautioned and swom according to

law, hereby depose, state, aver and verify that I have read the foregoing Coinplaint for a Writ of

Mandamus and tliat the statements set forth in the Coniplaint, which are specifically incorpoi-ated by

reference as if completely rewritten in this Affidavit, are true based on my personal knowledge.

Sworn to and subscribed in my presence this 3

Eric N. Zagrans, Attorney at tawA Notary Pobtie o1 State of Ohio

My Comm. Has No Ezp Data

25

EXHIBIT "A"

F

• , ORDTNANCE No, ! j^'Y^tJ ^ , • 7

AN CRDINANCE NAKIHC FtNDINCS 6tND DETERHXNATT08S ASP6RHXT7ED XN 6ECT10NS 3733.65 TO 373$.70 Or TNE •

Lt1I0 REYLS£D CODE, ESTAbt,ISHLHC AND DESCRIDXNC TNE90NN17ARTES OF A"COktNuNTTY RCXttvESTHENT AREA" AND

pES1CNA'fLNC A tIOUSXNC OpPLCER TO ADttINISTEA THESROCRAN, ANIi AECLARXttC AN ENERCCNCY.

NNEREAS, City Council dosires to pursue alt rcasonable and lagirimace:entiva naacuros to assist in encouraging housing.aatncenanec and econamiecannunity devalopmane in areas Chat have not en$oyad rainvesement by

pdeliltg or naY aORStYneClaM1; aad

HItRREAS, thc Council has beca briefad on'Stata enabling legislati¢nr allooa Lor financinl lnccntivas to•be oklorad v,iLhin "coaman:Ltynvest®ent areas') and •

StNEREAS, the Council hng mado a su¢vey af housxng and buainess coh^ianc ao spacifiad in 5eetion 9735.66 of the Ohio Revisad Code7 aad

NII$lSEAS „areaa,vcre kound ChaC contain houstng kaeilitics, qrueturc;e ek 1,Lst'orical signifieanen, and vharain nav housing conatruct-and repair of cxisting dacilStias or atructures are discourascdp and

• VIIEREAS, tha maintenanca and oen¢tcuccion aL structurca in suchas vould serve to encourace economic atability, waintain real pruparcyues, and geaerate neu enployrment apporeunitios.

NON, TICgREy07tE,•DE XT ORDAXHED DY TNE COUFTCIL OF THE CXTY DEt42N,. 5ThTE OF oltXos

SECTYOD 1: That for purposoa of kulEilling th'a requirenents •.'sat#octl^-undeK Seet.inna 3735.65 'to 3733L70, inclusive, of1,.the Dhio Rovised Cedc, thc Council eatablisheo "ComwunityRninvectment Area 13". ' _ • ,

SECTTON 21 Thae tha lcaal deahription o4 the boundarias ofthtc 'Cnmmunity Aainvaatncnt Aroa- ara dcrignatod en a aap•attachod heeeto and pade a paEt of this ordinance as follousa

situatad in Ctia County',of Locain Saate ef ohto, being knounne parCs of OrlgSnal Loes 2, 3, f, 4, and 4,Teaat Z vfDlaekRivcr Tovaahip; nov Yitl,in aha eorporata limita,of the City oFLarain and boing raore definitaly,dascribod as,foXlous:.

Eaginninp ee tha inCareaction of tha ecntcalines ef LeaviCt itoad(S.R. 38), and Caopar 3'ostar PaFk Raad, s'aid point bcing in thecity of Lorain's sauch corporation Iine andbeing the principalplace aL beginning ef land horain describadf •^ .

Thence ++cstarly Sn said contcrlina ok'Coopar Fostcr Park Read,--baing tho City of Lorain'o south corporation llua, a diatanca ofabout 2,9o0 Seet• ta a point xn the corporation linc of tha C,i,tyek Aaharst; . • • ,

Thcnca northecly Sn oaiii City of A^<horst's east corporation linqa4iatance of 2016,21 feet to a point) ,, ' ••

Thance vastarly in said eity,ax Amharst corpoTation line a distancavk L05.67 fect•to a pointf

Thenec northecly Sn ahe City oA Amherst's east corporatioa linaexiendad to its intersaction a,ith the cantcrlt,na of ,Tacger Road;

Tbenee aae'torly in said conta.rline oL Jneger 8oad a distanceedabouc 2,600 Xact to a point Ln the casclina of otlginal lot

Thenco northcrly in sSLd castlinc of original Lot 9 n distanca ofabout 1,462 Xcat to a poiac in the seuShllne of Skyline 7ark Sub-division Ito. 3, eXtended vasearlyf•'

Thcnct eascerly in said souchlinc of Skylina park SubdivisionNo. ,7, a distanca•of about 2,292 Raet Co'a point in th•e

centerlinc af Oberlin•-Narth Road, (S,R. 58)^ '

Theoea nertherly in said conterline of Oberlin^Noreh Roxd(s.R. 5a), s dtseanec af about 556,faet to a point iR the'canterline of Tcnple Avenue) • • , • ••

Ihenee southa[ky in sald cdneerlinc oP 1'empla'Avenuc to a poi.htin cht northvtat eornur,of land dcedcd to Nilliae A..•and olgx U.l li s •ibn cl , -f

Thenee cancinuing soucharly in the vastline of land deadtd taHilliaa and Olga Nihalic adistance of about 423 Peet to a pointin tha centerlintof Tover 8aulevard; •

t..:..Thencs vesttrly"in'aaid conterline ak'Tovea Houl,avard to ite^^intersection viCh the contarline of Oberlin^Notth Road, (S.A. 59))

Thcnae aautharky in said een'tarline ot Leavicc Road (S•R• 58), toits intarsectLan with the centarlina nl.Coaper Foster park Road,bctag ehe princ£pal place of baginning and CORtaiRiRg viChlndetcribad bounds about 325 aeras of land, be tha same morc or ].ess,but auhjecb•to•411 'lagal highvays and rosarictiaaa of•reeord. -

SZCTL6)I 3: That vithin Chc 'Community Re;nvestmant Araa° taxexeapcions for ,Lapravements to real property as deacrS,bcd in -Sectian 3715•67 of the qhio Ravised.Code s.ill be granted tor thetv,llouing perLodss • ' .

a). 11) yaars'for the ramodeling of evary dvellingcont6ining not mora thac two lamily unLts upon „^ .ahieh tht coat ot ramodal3ng is at Raa'ct euobhauaand, fiva hundred dollaro as deaeribed in

, •division A of Saatian 373j•67. , •

b), 12. yasrc foreht 'remadell`ng' of °evary dvelling cen^• •taining mora'than two units, nnd comoorcial or

industrial prapertica, upen vhich the coat ac ra- •rsodeling is xt lnast ;Cive thousand dollars asdascribed in division 8 of Section 3735.67.

15 years for the coastrnction of avery dvellingl ^ •coamercial or industrial strueCutEs as deseribed in•divisLon C of Scction 3735.67. ' • '

S'cCTI0N4c That to adninister'and implee:epC chc pravisians af thisord;nanee, the Director ob Public Sale,ty or his dasignae. isdesignated as tha Rovaing OPfLcer t,o potftrn duaias as describedin Sectioti 3735•:67 of the Oh1.a Revis,ed Code. . •

yurtlwreorc, thtduties of tha Houisng officer shall includa, butnot bc 3initad to making nnnail inspoccions of ahe proportiesvithin tha Caaaunity Rainvastment Area upon vhich ate locatedstruccutes'or romadeling tar vhich an excmptian has been grantad'under Seetion 3735.67 o.f the Revisad Code. Xf tha $ousing Ofliear

""^ Eindf'Skiit tha praperty has not bctn proparly vaintained, or re-,pairad dua to the noglset•ot the.ovncr, hG may rAvok• the tax '•.exeoption at any tima'atter thc first year of•etemptiqn.'vTha":Housing Officar ahall noaiPy tha Councy Auditor and eha ovner ofthe prapa-rty chat cha tax esumprion no longer appl3as. Zi thn •^^`•""1{ousing offfeer rcvekcs a tax e7tamprion, hc ahal2 sand a rtportof Cha revocacion ta'tho•Oemmunity Reinvestment Area RouIIingCouncil, csrab?.ishod pursuaat to Section 3733.67 of tho AevisedCoda,•eontainLng.a statement of his findings as to tha msiattnxnceand ropair n( tha,property•and his rcason tor revaking cheaxenption.

SZCTIOS 5: That a Community Rainvaataent Area Rousing CouneLl •sha1.A bc appolntad for oach Community 8ninveatment Arsa. Tht

• Couneil ahall be composad of tvo (2) tuembers appointad by the Hayorof the liunitipal Corporation, and tve'(2) mambpra appainted hy

City Cauneil and one ( 1) nanbar appointed by tha ?lannfngComaission of the City of Lorafn. The na5oriey of the fore^going n0mba.a shall ihen appaint tva ( 2) edditloaal neabersuho ahall be rasidants vithin tha Comoudity Ralnvaetaene Araas.Tarma of cha mcmbers of thc Coonell sha11 be for thrse (3)..yaari. An uaexpirad term resulting froc a vacancy in the Council

vax aadc.

q

Thc Housipg CounclL ahall make an anaual inspecrLan ef theproparties vithin the Coomunity Reinvostmane Are; tar vhich anexemption hae boan grantod vndar Sact£on 7735.67 ot che ReviaadCode. The Nnasing Council aha11'also hoar appeals undat Section3735.57 of ehaRev£scd Code.

S2CTXON 8: That a'copy of the Crdinaneeevill be forvarded to theGacain County Auditor by tha Council C`larR for ir.fornation nndrefereace. ' , .

eECTION 7: That C.ity Couneil raservea the righc to rt-aviluatathe designaeian of "Cempunity Rainvostmanc Aceas° aftar Sanucry 1,1987, at vhieh t£me Counc£1 nay dltect tha ItauslPg officer noC toaccapt any nev applitations fet axampkions ar datcribed inSeation 3795.87 af t:he Ohio Revised Coda..

SBCTIaN 8: Tha City Coaneil rescrvea tha ri&ht to aaond, rcaltar,repeal, ond/or cre,ata aev tc;nvestmenc areas as,1t daeas necestaryinaacprdanca v£ch stace atatutes.

s'.SBCTTON S. Tbac City Council f£nds that the arca inoluded vithinehc Farago£ag dagexi,ptien as 'Communiey Reinvcataent Area 03" iaana in vhich houn£ng facllieiec or atruetvres o£ hEstorlcal sig°niticsnea ^ea2ocaced a•nd nair housing conatrucoion and ropait ofaxist^.ng fac£.Licias or'structures aro'discauruged."

SECTTON 10e That th£s Ozdinanea chall be published in u nattapapetaf,general aireulation in the City of, Lorain oaec wveak far,tveeonsacutiva veeks imaadiataly foJ.Ieving its,adoption.

SBCTXON 11: That it 3,s found aeddetera£nad that all formalactSans of th£s Counell t:onccrniag and relating to the pas.sge afthia Ordtnance vera adoptad-in an upon meatiag of'thia Council andchat a.li del£berationrs of this Council and any af ics coapittaes-chat resulted in such feronul actianx vete in maetings open' to Chepublic and'1n complianca vith a2,Z legal. raquitenenEa, £naludingSaetion 121.21, Ohio Raviaed aodc.

SECTSON 12: That ah£s Ordinanea ls daelaced to ba en edar8encyandpco^ad it rcceives the aff£rmati.ve vote of tvo-th£rds of441 mombars eleeced to Couneil, St ahall'take affece and he £nfopee•inaediate;y vpon itts pas¢aga and approval by thc Hayor,vthervixc, !.t ahall take eltfact and ba £n foree fraa and,afeerthe aardi ariad al ved by ],av, .^

' ^sSED: , 1965 .

shall ba. f11L4d in the saee nanncr as their,itial appointmant.l

PRESXOENT4

isST^f H%Y•C^/ZG/,_^l ..`<^^^`^---^.CnR , /R" _ ;, .

?BOVZDl

wAToon c

^^A -^ -- 3

Y'^,_ y _ _ . .. -.,^.:-... .,_.'..-..;:i.".:f,+..+"A^:.,'...,.....•- ,, . ;,: Ws.jt''.e^••,. «v. i 'i)`'•,

"%`..i_•^,'^t^t. /1+t:^:•'^.•.''"^?+.T3.a.:`l'.^"`w•"'V++?dd'f)aa:?i^4•.'in^.^^..J:titC- .f:•,• ^.^.^ci^k.c:C:aer".= •^7''SwLe:e.

. s

ORDINANCC N0. ZfM-W

AN OROIttANCE TO AHEND OROiNA?fCE tio, 17¢-8S ESThE6I8ttFftOLORATDiS Tf[IRD "COtIE-IUNiSY REiNVCSTitEttr AR£A," PASSEU BY

,• '^^'^

LOEnIN CITY COUNcIL ON Z pGCEttgp.R, 1985, gY t1ELETINC YltE '•EXISTLNC 5 EG'!'It?,y 3 OF SAIO ORDINAtICE AND M1DOLIIC A NEN '• ^/'9,Gr1G^}]^r,jj"S CTIOPI 7, AND DECLARINC AN ENGRCENCY. '

NON, TtiEEEFDRE, 8C IT ORDAYNEO BY TNE COUNCIL OF Tt[E CITY OFLOgAIN, 5TATE OF Of110: . . '

'e.

SECTION 1e That'tho following c tio 3 be eleted from 0rd4asnceNo, 179-E5, adopted by Lnrain City Council oh 2 Docember 198Sf

•....p...-.__.: .'".

Area"Ota%•exemptionshfortia•rovemantsytgeinvestnegto j`i^4^^,y^•.:r^.,_y^{

mp re l •

SECTI 31 That it ia found and determined that a11 formai actiana

Sr1.-g'„IO 3r That witidn tho "Cammuaity Itcinvastment Area"tax exemptions tor improvaments to seal property ardoscribed in Section 373$.67 of the Ohio Revisad Codewiii be grantad at tho following ra^o for tha lollovAngpcricdt

n). 30R examEtian of real estatn tax on improvementsfor ona S1) yuur, unlass othorwtao contraaturallyagtoed to by the City Gouncil,^,City Adnmiaistcation,nnd the awnarldevelopor of such iwprovements xs•deseribed xn Saation 3735.67.'

SECTION ?, That'tl,e following Section 3•bo added4to Ocdinance'No. 179-85,.ndoptod by Lorain C ty CounaSl onn 2 DeconiLcr„19g5.^^

•.• t in I)iv)sion C of Soction 3735,67,

a e o Ravued -Coda viR1 ba grantod tor nco•folloviag periodsi

'a)• 30 yoars £or tha romodeling of avery duallingcoataining not moro than two family unitsupon which tba cost of romadoiing is at'Least3•'

• two thousand, fivo hco,dred doilars as describedin.Divlsion A of Soetion 3735.67.

b). [Z yoars for the romodeiing of nvecy dvollingcontaining nwro than two unita, and commercialor industrial proporties, upoft uhich tho po:toE remodeling is aC loaat-ELve thousanddollars as described in Division H of Saction •

c), 15 years far tho eonatruction of every daalling,commercialor industriat structures as doscribed

a propqrty r ..as described in Section 3735 67 C th Ohi `y

ot th s Council concerning and relating to the passaga of thisOrdinanca uere adopted in an ppen maating of this Covntil cnd tttatall deiiborations of this Councl,l ond any of its eomaitteaa that •rasuR'tod Sn such £ormal'actions vera'in,meetings open,Wthepeblic and Sn c+mplxnnce with ail legalaxrYUira`mentsa'ihciuding'!•

'•"Saction"iZI:22; Ohio')tevisod Codo. ' °^ •

SEGTICN M1: That thla Ordinance- is declared to be an amergencyand, that•nmargency being tlia uaad to pormic tha timoiy handlingof rnQuests far assistanca by dovelopers ia this a[ea, and providedit receives the affirmative vote of tuo`thirds op all tmroberaalactod to Couneil, it shall teke cffect and he in forceimnmdiatoly upon its possaga and npproval by tha }layorj othorwiso,it shnll taka eFEeet and be i force £rom and aftnr tho earliestperiod allow,p{1 by law. / .

/j/ ^ ^RGS^DEN9•;

^n.T'^^C/ .C,,(..~C^LE^RtC

^ L'+ ,•('.'

ORDINANCE NO. dla'^

AN ORDINANCE, AMENDING ORDINANCE NO. 179-85, TOREQUIIiE A. WRITTEN RECOMMENDATION FROM THE CITY.COUNCIL SUBCOMMTTTEE ON TAX INCENTIVES AND THEEXECUTION OF A CRA (COMMUNITY REINVESTMENT AREA)AGREEMENT IN ORDER FOR TAX 1NCENTIVES TO BE PROVIDEDIN THE CITY OF LOI2AIN COMMUNITY REINVESTMENT AREASNUMB1att 3.

WHEREAS, for the purpose of furthering housing maintenance, . economic andcommanity development, rciuvestment, and to promote new construction activities Lorain CityCotmcil in aceordance with Ohio Revised Code Sections 3735.65 through 3735.70 passedOrdinanee Number 179-85 on Noveniber 17, 1980 establishing and Ordinance No. 127-88amending City of T,oraili, Oltio Community Reinvestment Arcas No. 3; and

WHEREAS, the C..orain City Council re-affinned the City Council Committee on TaxIncentives in Ordinance No. 220-05•, and

WHEREAS, it is the desire of Lorain City Council to establish a imiform procedure inall Community Reinvestment Areas requiring a written reconmiendation from the City CouncilSubcommittee on Tax Abateinent and the execution of a CRA agreement in order for taxincentives to be provided.

NOW, THE REFORE, BE IT ORDAINED BY THE COUNCIL OF TIiE CI7CY OFLORAIN, STATE OF OIIIO:

Section 1: Tliat Ordinance No. 179-05 as amended, Section 3 stated:

Section Ii : That within the "Community Reinvestment Area" tax exemptions forimprovements to real for improvemen(s to real property as described in Section3735.65 of the Ohio Revised Code will be granted for the following periods:

a. A) 50% exemption of real estato on improvements for une (1) year,unless otherwise contractually agreed to by the City Council, CityAdministration, and the ownerldeveloper of such improvements asdescribed in Sectiort 3735.67.

IS IIEREBY AMEI+TUED TO R.EADr

Section 3: That within the "Community Reinvestment Area" tax exemptions forimprovements to rea] property as described in Section 3735.65 of the OhioRevised Code will be granted to the npplicant bascd on the writtenrecommendation of the City Council Committee of Tax Incentives. The applicantshall execute a CRA Agreement with the City.

Section 2: That Section 3 of Ordinance No. 179-85 as amended is hereby repealed.

Section 3: All other seetions of Ordinance No. 179-85 as amended remain in full forceand effect.

Section 4: That it is found and determined that all formal actions of this Cotmcilconoerning and relating to the passage of this Ordinance were adopted in an open meating of thisCouncil, and that all deliberations of this Council and any of its Committees that resulted iii suchformal actions were in meetiags open to the publia and in compliance wit1i all legalrequirements, including § 121.22 of the Ohio Revised Code.

Section 5: That this ordinance shall take effeet and be in force imrxiediately upon itspassage and approval by the Mayor, otherwise, it sball be in force from and after the earliestperiod allowed bylaw.

PASSBD: 2006

EXHIBIT "B"

' nRâ31fkTC°e"Ill1. / /f-lp

A!1 nEliitWlCE 11F.CIHC FERntiiCS EYO RETp9tlIitktTnlL4 FS FJtITta'H T!15'acplolt5 1795.65'70 R173.itl•WTRZ•tlltltlRo.vI5E0 Cn6_; ESiA âLFSIRHG .A7@AE6CRIRG'IG 11E RUVHd}:gI6 i!F „1 "CaYyUNITl REIEtY"urTH7mLFJ,'•A:t RE5EON1T11Ut A.RUUSIIIC L+?FIEEit to 7,Aryyiti5'EE&- 711^',PSCbZtR, :t.40LIc l:AIERIG-R1 }1L°$GEifc(,.

tff[:itF.73:, .^icy-noundtl drstrea tc pNraue. all tiarsonatilc andleSLCieutn'Snnaneive ac..-uree co asristln nnnnurgl.ryg-hnusLnSmvkntcnanCa snd cconvnii alul -unity devclnpmnitt :Ln srcas CfixC {izvcnuc an,jayrd rc1nvesoa6nthy t•eaadelLnS or nev e6iss^tuetinn; nnd

tilfE3t6AS:'thc Counnil'ha'n fiooa bcleCsd on Stste•anntitknt1o5LiSacionthuCalCoua.tor Cinaneicllnennttvn to hv eEEereduithln ^onArtiinlty:uinvo:taetti aaecs", and ,.

NILiltJS, $;ntouncCl..lu.aad< a anruny uF ha+c;Lnt a,ni 1•uzin=etrnditlen^. as•^jmnlfSed Sn Snetian.]775,6'6 a[ cha L1hEo Rnvkxmd,Cadel and

; tH{=R.°AS., RCL]a Lari Yaund.that cvntaln Fauein; ;Esalltnla3, ar• atrucnurcy nt.ryLsancitat r15nLE1.csuce> anduhnseln nev hauz-Lng

.eonetrvcrioo and re¢a:t: yC utSzclag.'fae1YlElncor struecu2e: artdLscaura5cdi and • ' - - "

S7fL1Plu". ehe GaiInccnaoet and;co=tiuctLon af•dciueiuce: Ln sw_hapoae unuld znryG Z. encuueagc etonaaic scch113:ty, aa.lnciLntvaLprapercy v41uec, mu! ganeraee ncv.a,apiarannt:dPpoccundtle:,

NUN, TiGSF'xpRC: `68 TI DBUAIIIED g'C T7[a CUUKLTL or TR'i CT2Y: Lfp:LnN.itt,*S.TAc oi aRID; •

SECSinH'i: 'Ehat'Enr.purpa^a.uE, FuSFiliing tan reHui`xcamtcaat,[erch undnr 5eecions 3735:E5 to 3}25.7p. Laaj,usluc: et @hcnhEeAnv3.nuCodc; the CvuneLl evr=flO11shc "Cmaunlty Ratnurstaenc Asc"nt.

SiCTTUH 2 17mt the loSa1 dtacrkptlon oF chv LmundacSc= df'thl:"Gnr^unLty Rcinunvtnrnt Arca" predw^fgnxnnd un.a.aup-ateerhod •Hececo and ande.a paru nt thk.•Rcd'lcantu.

5'GTtolt 7:: 'n0nc •Qtlild lhe"CcenaalCy Rclnucstmnnt:Area", tat •excupcJ.um foc lapraveeonE: ta rs5lpeopurty a.a desalSlicd Ln .'5cntion.3t35167 uFthd 91t1n IIaY.leed GndavS,LS Shn.&enntail sr CheIollovkog ratn fac ihe Sa1luuEnB.PaYiod;.

(s) 50i .:c-ptlon n2 rraY cstatetaz vn S?pravmcnes Eor una(1) yMr, unlaaa nrhnntlna ecntedecu>)tpsrnad co'hy zh.LLty'a.Rireotar af Fuhlkc 8crrlna or lily drslgnee, 't9aPLrcctureE C^--,iuaiky pavalapvcnt,".andthc.ovnarldevelopar oE

• cuchlbptnvcocatr at.dosccihrd iti 5detiah a735.b7.. Sntacasuctt nanteana ?. n'veuted., a vclttcn tecaraneni3ot'Son Lroa r}ir:Clty QbnaCLl (.nF3Ettur or T?:: SACnntiVGn v111 he requicad,

5cCROH Lr '1'hae ta ndminlntec andleplcment thu pravl.1n" aE th!--ordinanac; the dLrentaE ot Pu811c SdEcey nrh1: d'arSSnoc. L- -detA&natnd as tihe Ifau:Sn50FFieet• to purio;n duCics x: dprc:ibed LnSection 3735.67aEeha 8h'ip RevLsed Cada.

Eurclieronrn, tSit -0utkrsoE tImllvus[n6nECleer sliall 1ncYudn, 5utnnC La 11nlc48 to aa?Sn5 annuxi tnzpnetlens cF thn prapartlrsuithin ehc Gc^unkay,RvEmcntaent.Araa upan .uhlchnee.locatcdatruneura: or raaadeLtngfur uhtth an uawpcSnn.hv:-hacn:;ran:edundar Sectkan 43I25.61 eEthe RatikaaaCuda.'Tt.chn 1Qmazing'tjfflsnrFlndsthat tha.pvoparry hns nut Ueen prsperky wlnt:'Sncd, arcepaLrud dva to. thr nv&lvat at thc evnar, he,ruy ravdkr the.'taxczvmpclcn at. any tiva.aftartht tirst yeas, dC czcwpEEun. Thalfcuning nlLleab shaZl nntl[y Lhd nountp AudLtef and the nunnr oFth'c propaoeythot Lhe.-tszczeaptlan nolpngerpp1'iei', If eha.tluu.angHtficer ravok= s taz ezocption, lio sha11 eand a cnpu:t dt

tha ravucac{on:cu che Ccaua.LE¢ Atlnve:teenc Arca IbvalnG CountLl.tstSbfL:hed puGUane.to Seeclan 1i^5.d7 n(che Reviacd Cudc,eanceLninS a ctuttaent dthis tlnd3aye nc tn.,ehc aalneenanae and

repe[r ul the pcope•.-y 8ad hks-rmaon tnr .rnvnb£ng'thn r:c±ption.

6SCtliS 5: 4hat a'Comaintey Reenvccwent.Aena•linuclnp Louncll

.haLihu nppdincefl Iar taehCequntCy fiainveer=enc Rrea.. TheCnuactt-6hatL.lieeempoecd uC eve (?}coahera appnlnGedbp the Hs,repeT tha,Bvdldpal C'orpacalen, and'LVn..(^) ncubeec appa(nctd br:Che

C1tyCauncll.and nn6 (`IS oraber appclntod by the PlannLnS-

Cuap[:alen dC shc"Cityot tarain.: ihc xnJncLry at thn-CncgoLngneeberiahiii then appotnt 'tun•t7,) a2rlitlonal acubcra vha 35a11 be..reeidant:vithtn.thcCeaamnttyRelnvecuacnt hreas. T:m nL thz

meiabers nr the Cuunttl 3hallhe iue•three C7) years. An anetpLrc3

cera rasuLctnp L'zon i vacanay ln the CuuneLl sha}:l ho fillcd !n tiie,caae eapnec aa the 1n1ti3L:.appntntocn[ vacvadu.

'ThcHnurtn5 Cpuncit:ahalLca4a zn annual ingpaetinn.ei tbe •prupnriLon ulthkn.Ghc Cumynlty'AtlnoeauncnC Arr:+ lar uHidh t;neeeeptLan hac'6can:grancedundor 5eetlea P71S.HT of the 71eVL-edCude. 11tnyHcvaLng^Ceunc,iL dhatl•aUn bcar apprals under Sectkon

^ 377S.d7 of thc nnvl.:ad Cadt.

SECrSUN 6 :tuc s capy;nf tbe.n(dimnen .iGll 6. tacvarded tn tha .Lar>kr-CVunt}+ Aiidtu+i by chpCounciiClnrk dcr lntncnatLon andreLarenec.

sECP7A:1 7.t 9taC thn Ctty rr:ca.ve: chn rlphc t= ra-evxluatn Giin.dt,.iqnatLnn bL 'Yumunity &nlnvcsccaac Arec: ` aEtvr Sanuary I.1791:at uhtch,clve:CouneiL.n3y diceec thn llu.c.inS O4Eleer nec nu.seeepe any, nov.appLteaclon.: foc cxcpeiens a=- dcceckbcd in Sciktlon3773:fi7 of tho OBLoRavL-cd 3Cade.

SEGi011'8s 1'he C(ty CnunrLl ceaecvec.ehe riShe Ca mend sc-tlenr.-repeaY,. andfer creatnnep'rdinveotmvtt arraa ae St BceGr-n<ac:-: ykn >devrdsnm vLdh acace.„tatuces.

.SEC970N9e 'fhz[ CttyCaune'al finds'.that rke area lnelude3.viti, lnthe £nrngninS.Htscripeimt ac "Caaeonit} Ruiavracwent Area G•H, Ssahe :in vhYch huiiainS faeGt:leiesae :teuctuec of'hi:tarlml fai.SniFicance me lnentedand nnt+honalny enn.. trucetan and-cepplr nfetilccinS, Pacilitfc: nc strua:.tures.aee,dieenurnSed.

SEC1T'0II'iClt •Ihat tdfs6cdinan_e.ahall'Me pv511zhed ln auuvspapcr-++i ynneral.elreclaci:en !nChe Ctty at Ler=1n anec a uacb for euveunyecutivc ueekt lcnedlauly fd7.3nvLnp lta adqptien.

56C'tIUH lLt Yhet it St found and decrcaLnuit tYiut oLlFmrr.ulaeelnns nt thL^ Heunnli ceneornihp and selatlnS to the pe::sxsn ofChiz Ordleancn vecn adeptndLn an upen aeetingot thiz Cnuneil.endchot,eil dttibcratlona af thi, LauucLland nny ot Sce*Ca4tttncthat ztan:Lted kn°uch Lneaa.l aeeletc uace !n ceetleg: npeu to thepub7:ic and lh eempllonce uitSf i1l.lenak requixcocnc, in 7.uding.5ectinn.'.EZt.lL, phln dtevlaad Code.

5'cCTtop'1?: 7hic hia Oedtnanne ly deelared to ba nn enec5cncypeaanrn And,'prUVtded Lt rnCklvae the atf? T.^1tiva WLa nttTthLrdr nt, all.enber3-elceced to Cuvnei], 1.t slcSl take ctfcetand be 4n foree LecedLciniy upon lts paa:a3c464 approual by chcHayuCi eehcr.uLxe, ie.^ha11 tekc efteet and hn In turee Prma andaCter thn xarlleat perledalloued byLav.

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OIaDINANCE'.rrO. ,.52-0&

A?4" ORItINAN"CEi AML-NDShtCx ORIiIiVtSSqGR No. 178-89,. TaT<EQ'!)ME A WRM'M B.ECOIVMN1lATION FROM ZIE Ci'TS.'COUNCIL SF7SCO.M1VJtIM ON T.4X IN(.'EN'IMS :AN7I THL^^

11IXECIi`IION OF A CRA (COIVIlVI[JNZTY RLqKMTNIIM A"YA)

N T.^ E,`i'X•Y OF I,dICA9.^T COh^AIvIi71^.VTt"Y ^^ t fS.TOS^NT A^'R^

IvT.U}V91EIi A: .

^y^g^'ig&AS, foz tbe p¢rpnae of nnthering housiug mainienance,. economic andcommun?G} "developmeat, resnvestmant,. aAd to promote new construafian setivsties Lorain "CityCounen in anaortlmmce yvith O7uo 7tevised Code Seeflons 3735:55 thxourdt 3735_70 passedOrdinance'17n.mbee 178-59 on J7eaember i8,3:989 estehlistti.ng.City°of Lordin, C.)lno Commnnity

I{emvesFmentAEessNo. 4; aAd

WSiS; It]:AS, the. Larain City Co moi'I ra<aTfumed the City Comoil Oom*n+t'm an Tax

Tneentives.in-0td^nenee3*To:.?r?OA5; and

yMM, ftle,e3 S, it is the desixe of I:mrsn Ci'ty Coancil: ta. esla6lish a anSfan.a procedmr inEdlCnm,m,.,ity Reinueslment:Axeas reqtniing a cytittenxecomnYendationfiom tbe City Councfl3ubcommittee, on Tax .Abaiement and the execuiian of a C3Z.A. egceement in order fnr tax

ineenfifves to 7ieprovSdeed.

NOW, TAMORA BE IT OR13A.7D73;D BY THE, COUNCIL OF TEIE C"I'1'Y OF

LfiILAIlrT, STATT OF OBYtf:

5ec€ion Thai':OYdbnuiee2do.178-89 as s.mended, Section3 staked:

5eefion T6atwitirm the "Comrnunity' }3einveshncnt.Area" tax exemptions forAmpiovements to xesLfar uapxovements to reai trpmt3' cs' described in Section3735.65 oftke Obio Revzsed Code tivill begranted for the folloviing peziods:

a. 50% exemption of zeat estate on iznprovements for one (1) yeuc,twless ot.heraaee contmctnnlly agreed to by the City's D3rector ofPublic 5ervice or his desipee, 'tke I3ireotar of CammvoityLlevelopment, and the " ovtnerldevelopez af soeh izaprovflmen*s asdescn"bed in Sectzon 3735.67. Before such contzact is execnted, avirittea ;acommendauon from the City Conncil Committee on TaxIncentiveswi31`5e ra9iiired•

TS RMI2EBY Aiil'PNDEI) TO M43):

Seetion That zvithm the "Commemity REinvesbnent Area" tax exemp6ons for

iznpmvements to real properiy as described in Secflan 3735.65 of the O1ua

Fievised Code will ba geuied to tlsd appiicent besed aa the vvritten

recommendafion of the City Conncit Cammittee af T.aY 3ncenu'ves. Tfie applfcentsbali execule a C1L4 Agreemeat with the'.Cityc.

6ection 3: That Saction 3 ofOrdinance N.O. 178-89 ae umended is Jtei'eby.repeaied.

Sectian All other sections of Ordinence Na. I76-89 as nmended remaiu in full. fame

and e$eet

6ecfiov 4: That, it; is faund and determined that aR fom3al sctions of this CotmoBconeerning:aud relalingto'thepassage.o£tlus Ordinance were adopted in an open.meetiztg. oftlvs

Coimcd, snd3liatatl delr'beratiians oftbis Canncil and-any ofikS Gomniittces'tbuCresulted in sncii

d'ax$al actions were. in meetmgs open to the pnblic and in complianes wiih ell 1e9¢1

reguvements, including §121.ao oftbe Qlvo 14svisec7 Code.

Seetian 5: That tliis ardinance sbeIl talte efr'ect and be in foiae immediaiely npon iIspessage and appraval'by"the Mayar, ntharwise; it.shall be in:force ixam end efter lhe earliest

peiiod allawed bylaw.

EXHIBIT "C"

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EXHIBIT "D"

SANFORD A. PRUDOFF, Director

FIFTH FLOOR-CITY HALLDEFARTMENT HEAD 200 WEST ERIE AVE.

Michael Knbylha LORAIN, OHIO 44052Satcty/Service Director PHONE (440) 204-2020

FAX# (440) 204-2080

February 6, 2007

Mr. and Mrs. Griffin

4315 Jenee Drive

Lorain, Obio 44053

Dear Mr. and Mrs. Griffin:

Congratulations! You have been granted tax abatement through the City of Lorain, Ohio CommunityReinvestment Area Program for the property located at 4315 Jenee Drive, Lorain, Ohio 44053. This

property, identified by Permanent Parcel No. 02-02-010-000-107 is entitled abatement of 100% on theimprovements, including, house, garage, etc. Taxes will continue to be due and payable on land valueonly, based on the tax rate of that year. This abatement will be in effect for a period of Fifteen (15)years, commencing with the tax year 2007, which is payable in 2008.

Please review and file all enclosed documents in a safe place. I have also enclosed a letter for yourlending institution, defining the terms of your abatement. If your taxes are collected along with yourmortgage payment, this letter along with a copy of the Notification of Tax Abatement, must be sent toyour lending institution. Additional copies of the Lender Letter and Notification of Tax Abatementare enclosed for this purpose.

Any questions regarding this program may be addressed to:

Mr. Howard Goldberg, Renewal Administrator

Departntent of Comrnunity Development

200 West Erie Avenue - 5th Floor

Lorain, Ohio 44052

Sincerely,

r7s^Howard Goldberg, Renewal Administrator

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EXHIBIT "E"

OFFICE OF THE AUDITORLORAIN COUNTY, OHIO

August 16, 2007

MARK R. STEWARTAuditor

Robert & Patricia Griffin4315 Jenee DriveLorain, Ohio 44053

Dear Robert & Yatricia Griffin:

The City of Lorain Department of Commtmity Development subntitted an application onyour behalf to my office for approval of a new-construction tax abatement. Theapplication seeks a 100% tax abatement on your home for the next fifteen years.

For rne to exercise my authority under state law (Ohio Revised Code§ 57T 3.08), theapplication must ctearly demonstrate that there is a legal basis for the exetnption. It is myduty to ensure that no property is improperly or illegally exempted from taxation, andthat everyone pays thcir fair share.

Based on my many conversations with taxpayers in your neighborhood, I understand thatthere has been a great deal of confusion on the City of Lorain tax-abatenient issue in thearea technically known as "CRA 4." It is anfortunate and regretlable that manytaxpayers, like you, apparently were led to believe that the tax exemption is legallyappropiiate, automatic, or that it had already been approved.

I have considered your tax-cxemption application very carefully, knowing that your city'sgovertunent may have led you to believe that you were entitled to a benefit.

It is in that spirit that I regret to report that after reviewing your application, I find that

• The ordinance that the Lorain City Council amended and enacted fails to identifya term of years for the proposed tax exemption;

• The ordinance that the Lorain City Council amended and enactcd fails to identifya percentage of tax exemption to be applied to your tax bill;

•'hhe property listed on your application is not new construction, as reyuired bylaw, and was alreadybuilt, occupied and on the tax rolls before your applicationwas made; and

• Your application was submitted more than the year after original construclion andimprovements.

LORAIN COUNTY ADMLNISTftATt4N BUILDING • 226 MIDDLE AVE., ELYRIA, OHIO 44035 •(M30) 329-5207 • FAX (440) 329-5223

WEBSITEwww.Ioraincounty.cvinlauditor • GMAILauditor(,tloimincounty.com

For these and other reasons (including a concern about the legality of the process that theCity uses to approve applications), I am simply unable to use niy authority to remove thehouse on your parcel of real estate from the list of taxable property in Lorain County.

While I understand your disappointment-and regret not having the power to grant yourrequest-1 have the duty to ensure that eveiqone pays a fair share toward our schools andother vital services, and that the law is applied equally. In this case, it means that I couldonly approve an exemption if your city council and Coinmunity DevelopmentDepartment had properly enacted and implemented the exemption. The fatal flaws in theCity of Lorain's program are not mere technical defects; they go to the heart of what thetax-exemption program was designed to address, namely, encouraging new-homeconstruction and improvements in economically depressed areas. The City of Lorain,however, seems to have tried to tuni the program into a retroactive benefit for existingbomeowners. I am not aware of any other conirnunity that has tried to do such a thing fororie segment of its taxpayers, while ignoring all of the others, and diverting revenue toitself by charging fees and taking money away from schoolchildren.

Again, I am deeply sorry if anyone led you to believe that that was legal or appropriate.

Finally, many of your neighbors have inquired about how to go about getting a refund ofthe fees, based on $3.75 per square foot that the Commimity Development Departmentcharged and collected. While I have seen no basis under the Ohio Revised Code or Cityof Lorain ordinances for the City to require these fees, I have no authority to require theCommunity Development Department to issue a refund to you. You should consult yourown attomey for advice on refunds or reinibursemcnt. One would hopo that the City ofLorain would be reasonable in refunding fees that they collected from taxpayers based onfalse promises.

Sincerely,

^^.a. R. $te.^ a,±

EXHIBIT "F"

OFFICE OF THE AUDITORLORAIN COUNTY, OHCO

MARK R. STEWAIiTAaditor

October 30, 2009

Btian & 1'iffani Dattilo3411 Jones DriveLorain Ohio 44053

RF.: 02-02-011-000-053

Dear Homeowner:

Based upon an applieation and the certification provided to my office by the City of LorainIIousing Officer, you were granted an exemption finm taxation for tax year 2008 on the abovereferenced parcel. I placed the value of this structure on the list of exempt properties.

Because I am obligated under Ohio Revised Code §5713.08(A) to maintain a list of exctnptproperty that is corrected annually, my office has reviewed property records and has visualtyirtspected your property.

Based upon my review of the infoi7nation available to me since yoti were granted exemption,lhave formed the opinion that you have lost your dght to exernption. Therefore, your propertyhas been re-entered on the taxable list.

In carrying out my duty to axinually update and correct the exempt and taxableproperty lists, Iam ensuring that ourproperty tax system operates according to the laws of the State of Ohio, andis based on accurate infonnation and fairness.

Mar". StewartLorain County Au

Note: You may lrave specific rights to appeal this deteimination. Yoa ean cotitac.t the City ofLorain Housing Offrcer for information on appeals to the Housing Officer or Housirlg Council.

You may also eonsult your own attorney for legal advice.

[.ORAIN COUNTY ADMINISTRATION 60[LDIN(i ^ 226 MIDDLE AVG., ELYRIA, OHCO 44035 +(440) 329-5207 ° FAX (d40) 329-5223

VJF.6 SITP, www.loraincountyconJauditor - E-MATL auditor@lornincounty.com