[Cite as Cragon v. Shinkle, 2018-Ohio-2676.]
IN THE COURT OF APPEALS
ELEVENTH APPELLATE DISTRICT
ASHTABULA COUNTY, OHIO
DAWN M. CRAGON, TREASURER, : OPINION
ASHTABULA COUNTY, OHIO,
:
Plaintiff-Appellee,
: CASE NO. 2017-A-0072
- vs -
:
WESLEY A. SHINKLE, et al.,
:
Defendant-Appellant.
Civil Appeal from the Ashtabula County Court of Common Pleas, Case No. 2014 CV
0540.
Judgment: Affirmed.
Nicholas A. Iarocci, Ashtabula County Prosecutor, and Robert L. Herman, Assistant
Prosecutor, 25 West Jefferson Street, Jefferson, OH 44047 (For Plaintiff-Appellee).
Robert S. Wynn, 7 Lawyers Row, P.O. Box 121, Jefferson, OH 44047 (For Defendant-
Appellant).
THOMAS R. WRIGHT, P.J.
{¶1} Appellant, Wesley A. Shinkle, appeals the trial court’s judgment ordering
foreclosure of six parcels. He asserts that appellee, Dawn M. Cragon, Ashtabula County
Treasurer, failed to properly prove the amount of delinquency as a result of improper
admission of twelve exhibits. We affirm.
{¶2} In August 2014, appellee filed a complaint in foreclosure on six parcels. The
complaint alleges that appellant, owner of all six parcels, failed to pay delinquent property
taxes and assessments on each parcel. The complaint further alleges each parcel to be
delinquent for longer than one year.
{¶3} After denying appellant’s motion to dismiss, appellee moved for summary
judgment. In contending that appellant owed more than $160,000 aggregate, appellee
attached to her motions copies of the tax duplicate for each parcel. According to a deputy
clerk in appellee’s office, each tax duplicate is certified by the Ashtabula County Auditor,
states that appellant is the owner of each parcel; and states the amount of delinquent
taxes and assessments due and owing. In responding to appellee’s motion, appellant
averred in an affidavit that the tax duplicates fail to show significant payments he made.
{¶4} In granting summary judgment against appellant, the trial court held that, as
to each of the six parcels, appellee had a valid real estate tax lien with priority over all
other interests. The court also found that appellant owed an aggregate sum of
$165,931.37 and ordered all parcels to be sold in foreclosure.
{¶5} Appellant appealed. This court reversed and remanded on the grounds that
appellant’s affidavit sufficiently raised a factual issue as to the amount owed. Cragon v.
Shinkle, 11th Dist. Ashtabula No. 2016-A-0005, 2017-Ohio-617.
{¶6} Ultimately, the case was tried to the bench. In addition to testifying on her
own behalf, appellee presented the testimony of a deputy auditor. In conjunction with
appellee’s testimony, she introduced six documents characterized as the 2016 tax bills
for each of the six parcels. They stated the amount of property taxes owed for 2016 and
the total delinquency. In conjunction with the deputy auditor’s testimony, appellee
introduced delinquent land tax certificates for each parcel. The deputy auditor testified
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that his office creates the certificates after property taxes for a parcel have been
delinquent for more than one year, and forwards them to the county prosecutor for
purposes of bringing foreclosure actions.
{¶7} At the close of appellee’s case, appellant objected to all twelve exhibits on
foundational and hearsay grounds. The objections were overruled, and a judgment in the
amount of $182,456.87 was entered as well as a foreclosure decree as to all six parcels.
{¶8} Appellant assigns the following as error:
{¶9} “The trial court erred to the substantial prejudice of appellant when it
admitted exhibits 8 through 13 into evidence over the objections of appellant.”
{¶10} Appellant first argues the tax bills were inadmissible due to hearsay. In
response, appellee argues admissibility under the public records exception.
{¶11} Evid.R. 803(8) public records and reports, states that the following
documents are not excluded as hearsay regardless of whether the declarant is available
as a witness:
{¶12} “Records, reports, statements, or data compilations, in any form, of public
offices or agencies, setting forth (a) the activities of the office or agency, or (b) matters
observed pursuant to duty imposed by law as to which matters there was a duty to report
* * *.”
{¶13} Similarly, R.C. 2317.42 provides:
{¶14} “Official reports made by officers of this state, or certified copies of the
same, on a matter within the scope of their duty as defined by statute, shall, in so far as
relevant, be admitted as evidence of the matters stated therein.”
{¶15} The six documents admitted are the “Ashtabula County Real Estate Tax
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Bill” for each parcel. Each tax bill is certified by a deputy treasurer as a true and accurate
copy of the original document on file at the treasurer’s office. In addition, appellee testified
that her official duties as county treasurer require collection and recordation of all property
tax payments for offset against the taxes owed, as calculated by the county auditor.
Therefore, the tax bills qualify as public records and reports. Evid.R. 803(8) and R.C.
2317.42.
{¶16} The tax bills state the amount owed on each parcel, including the 2016
property taxes, and comport with the amount of judgment.
{¶17} Appellee testified that she reviewed the records pertaining to appellant’s
parcels and verified that the amounts on the tax bills to be correct.
{¶18} Because the judgment is affirmed on the admissibility of the tax bills,
admissibility of the six delinquent land tax certificates is moot. App.R. 12 (A)(1)(c).
Appellant’s sole assignment is without merit, and the judgment of the Ashtabula County
Court of Common Pleas is affirmed.
CYNTHIA WESTCOTT RICE, J.,
COLLEEN MARY O’TOOLE, J.,
concur.
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