Tax Commissioner may not exempt property from taxation unless the exempt use began by the tax lien date (January 1) of the year for which the exemption is sought. Sylvania Church of God v. Levin, 118 Ohio St.3d 260

Unsuccessful bidder's procedural due process rights were not violated where the contract and relevant municipal ordinances provided that the contract would be awarded to the "lowest and best bidder" and even the lowest and best bid could be rejected if the bid "is not in the best interest of the city"; no property interest is created when a city properly exercises its discretion and does not award a contract to a party deemed not to have complied with the requirements of the invitation to bid. Cleveland Constr., Inc. v. Cincinnati, 118 Ohio St.3d 283

Whether a governmental regulatory action substantially advances a legitimate state interest is no longer an appropriate test in evaluating constitutional takings claims based on such action; property owner in such case does not need to allege a denial of all economically viable use and may be able to claim a partial regulatory taking under the Penn Central standard. State ex rel. Gilmour Realty, Inc. v. Mayfield Hts., 119 Ohio St.3d 11

In city's action challenging constitutionality of R.C. 9.481, prohibiting municipal enactment of employee residency legislation, statute was held constitutional as within legislature's authority to enact employee welfare legislation under Article II, Section 34 of the Ohio Constitution. Dayton v. State, 2008-Ohio-2589 (Ohio App. 2nd Dist.)

In city's action to declare unconstitutional R.C. 9.481 that invalidates municipal employee residency requirements, summary judgment for state and unions was error since statute was not properly enacted under general employee welfare provision of Article II, Section 34 of the Ohio Constitution. Cleveland v. State, 2008-Ohio-2655 (Ohio App. 8th Dist.) Note: as evidenced by this case and the prior case, there is a "split" among Ohio Appellate Districts as to the constitutionality of R. C. 9.481 that will hopefully be resolved soon by the Ohio Supreme Court.

Based on the requirements set forth in R.C. 7.12, an online version of a newspaper is not a "newspaper of general circulation" on its own merits. 2008 Op. Att'y General No. 2008-013

An audio tape recording of a meeting of a board of township trustees created by the township fiscal officer for the purpose of taking notes to create an accurate written record of the meeting is a public record for purposes of R.C. 149.43. 2008 Op. Att'y General No. 2008-019

Under R.C. 5901.37, the board of county commissioners is required to pay from the general fund the expenses necessary to care for and "properly preserve" veterans' monuments located in all cemeteries within the county including private, township and municipal cemeteries. 2008 Op. Att'y General No. 2008-027

A golf cart is a motor vehicle and may not be driven on public streets and highways unless it meets the statutory requirements that are applicable to motor vehicles including operating and equipment requirements. The Americans with Disabilities Act does not require a public entity to refrain from enforcing motor vehicle equipment and operating standards in order to allow a person who is disabled to use a golf cart for personal transportation on public streets and highways. A public entity may be required, however, to grant to a person who is disabled a more limited modification to such standards if the facts developed from an individualized inquiry demonstrate that the limited modification is reasonable and would enable the person to meet those standards necessary to the public safety. 2008 Op. Att'y General No. 2008-30