Ohio Tax Board Punts Taxpayers’ Pension Claim to Supreme Court

An Ohio couple must take their pension refund claim to the state Supreme Court because they argued the Ohio constitution preempts the Village of Gates Mills’ ordinances, the state tax board ruled.

The Ohio Board of Tax Appeals can accept evidence based on constitutional points, but the Ohio Supreme Court bars it from deciding constitutional claims, Executive Director Kathleen M. Crowley said Tuesday in the opinion.

• Alexander and Sarah Cutler asked the tribunal to review the village tax board’s decision that Mr. Cutler’s supplemental employee retirement plan income from Eaton Corporation qualified for municipal taxable income for tax year ...