A recent Ohio Appellate Court decision from the Eighth District highlights important distinctions to consider in any litigation matter that involves a political subdivision. In Ohio, a political subdivision is entitled to immunity; however, that immunity is not absolute. The Ohio Revised Code sets forth a three-tiered analysis that courts utilize to determine whether a political subdivision may be held liable in a tort action. Under the first tier, a political subdivision is immune from tort liability in the performance of a governmental or proprietary function. However, the second tier removes that immunity if an injury, loss or death occurs in one of an enumerated set of circumstances. Finally, the third tier provides a number of defenses that a political subdivision may assert to defeat a tort claim.
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