Is Engineer's Share of County Self-Insurance Cost a 'Highway Purpose' for Which Motor Vehicle, Gas Taxes May Be Spent?
Allen Stockberger, et al., Knox County Commissioners v. James L. Henry, Knox County Engineer, Case no. 2011-0859
Fifth District Court of Appeals (Knox County)
ISSUE: Does a provision of the Ohio Constitution requiring that revenues from state motor vehicle and gasoline taxes may be used only for “highway purposes” bar a county engineer from transferring vehicle tax revenues from his office account to the county’s general fund to reimburse the county for its cost of obtaining self-insurance coverage for the engineer’s office?