Ohio Dept. of Taxation v. Tolliver

[Cite as Ohio Dept. of Taxation v. Tolliver, 2016-Ohio-7223.]
Court of Appeals of Ohio
EIGHTH APPELLATE DISTRICT
COUNTY OF CUYAHOGA
JOURNAL ENTRY AND OPINION
Nos. 103799 and 103800
STATE OF OHIO DEPARTMENT OF TAXATION
PLAINTIFF-APPELLANT
vs.
DARYL L. TOLLIVER, ET AL.
DEFENDANTS-APPELLEES
JUDGMENT:
REVERSED AND REMANDED
Civil Appeal from the
Cuyahoga County Court of Common Pleas
Case Nos. JL-13-623065 and JL-14-672854
BEFORE: Stewart, J., E.A. Gallagher, P.J., and Kilbane, J.
RELEASED AND JOURNALIZED: October 6, 2016
ATTORNEYS FOR APPELLANT
Mary Spahia-Carducci
Robert J. Mann
Mann & Carducci Co., L.P.A.
1335 Dublin Rd., Suite 212-A
Columbus, OH 43215
FOR APPELLEES
Daryl and Tonya Tolliver, pro se
18912 Scottsdale Blvd.
Cleveland, OH 44122
William J. Amos, pro se
4920 Commerce Pkwy., Suite 3
Cleveland, OH 44128
MELODY J. STEWART, J.:
{¶1} This appeal is before the court on the accelerated docket pursuant to App.R.
11.1 and Loc. App.R. 11.1. Accordingly, the plaintiff-appellant, the State of Ohio
Department of Taxation (“DOT”), agrees to this court’s rendering an opinion in brief and
conclusory form. See State v. Priest, 8th Dist. Cuyahoga No. 100614, 2014-Ohio-1735,
¶ 1. The subject of the two cases consolidated in this appeal is whether DOT may avail
itself of post-judgment discovery under Civ.R. 69 to aid in the execution of its judgment
lien, or whether post-judgment discovery is limited to requesting an order from the trial
court in aid of execution under R.C. 2333.09.
{¶2} DOT obtained money judgments for unpaid taxes from appellees in their
respective cases. DOT filed judgment liens against appellees under R.C. 5739.13(C) and
5747.13 for unpaid sales and income taxes. DOT requested discovery from appellees
pursuant to Civ.R. 26, 34, and 69. When appellees failed to respond, DOT filed motions
to compel discovery with the court. The court denied the motions, reasoning that DOT
was required to conduct discovery pursuant to R.C. 2333.09 and not Civ.R. 69. DOT
appeals both orders denying its motions to compel. Prior to oral argument, this court’s
administrative judge issued a sua sponte order stating that the denial of the motions to
compel in this case were final appealable orders under R.C. 2505.02.
{¶3} A trial court has broad discretion to regulate discovery proceedings.
Accordingly, appellate courts review the decision of the trial court on such matters for an
abuse of discretion. However, where a court’s ruling on a discovery motion is based on
an incorrect legal assumption, appellate courts may review the ruling de novo and correct
the legal error. Castlebrook, Ltd. v. Dayton Properties Ltd. Partnership, 78 Ohio App. 3d
340, 346, 604 N.E.2d 808 (2d Dist.1992). Because this appeal presents a purely legal
question, we proceed by reviewing the question of law de novo.
{¶4} Civ.R. 69 states that:
Process to enforce a judgment for the payment of money shall be a writ of
execution, unless the court directs otherwise. The procedure on execution,
in proceedings supplementary to and in aid of a judgment, and in
proceedings on and in aid of execution shall be as provided by law. In aid of
the judgment or execution, the judgment creditor or his successor in interest
when that interest appears of record, may also obtain discovery from any
person, including the judgment debtor, in the manner provided in these
rules.
{¶5} R.C. 2333.09 states:
A judgment creditor shall be entitled to an order for the examination of a
judgment debtor concerning his property, income, or other means of
satisfying the judgment upon proof by affidavit that such judgment is
unpaid in whole or in part. Such order shall be issued by a probate judge or
a judge of the court of common pleas in the county in which the judgment
was rendered or in which the debtor resides, requiring such debtor to appear
and answer concerning his property before such judge, or a referee
appointed by him, at a time and place within the county to be specified in
the order.
{¶6} By its terms, R.C. 2333.09 is a permissive statute that allows the judgment
creditor to seek an examination order from the court if the judgment creditor so chooses.
The judgment creditor does not have to use a debtor’s examination to obtain the debtor’s
financial information or other discovery items necessary for executing on a judgment.
Rather, the debtor also has the option of conducting discovery pursuant to the civil rules.
Accord Gordon Constr., Inc. v. Peterbilt of Cincinnati, Inc., 12th Dist. Clermont No.
CA2004-03-018, 2004-Ohio-6662, ¶ 10 (stating, “a judgment creditor is entitled to
enforce its judgment by any means provided by law, including pursuant to Civ. R. 69 or
pursuant to R.C. 2333.09.”); see also Carter-Jones Lumber Co. v. Jewell, 3d Dist. Van
Wert No. 15-08-05, 2008-Ohio-4782, ¶ 14; Dept. of Taxation v. Mason, 12th Dist.
Clermont No. CA2015-08-072, 2016-Ohio-1289, ¶ 13.
{¶7} Accordingly, we reverse the order of the trial court denying DOT’s motion to
compel.
{¶8} Judgment reversed and remanded.
It is ordered that appellant recover of appellee costs herein taxed.
The court finds there were reasonable grounds for this appeal.
It is ordered that a special mandate issue out of this court directing the common
pleas court to carry this judgment into execution.
A certified copy of this entry shall constitute the mandate pursuant to Rule 27 of
the Rules of Appellate Procedure.
______________________________________________
MELODY J. STEWART, JUDGE
EILEEN A. GALLAGHER, P.J., and
MARY EILEEN KILBANE, J., CONCUR