Motion,Ex Parte: OHIO DEPT OF TAXATION vs. Santana, Susan J MLM

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                                ELECTRONICALLY-FILED
                                                                WOOD COUNTY COMMON PLEAS COURT
                                                                  Thursday, October 19, 2023 3:19:28 PM
                                                                    2021EL3039 - Mary "Molly" L Mack
                           IN THE COMMON PLEAS COURT    DOUGLAS F. CUBBERLEY
                                WOOD COUNTY, OHIO CLERK OF COURTS WOOD COUNTY OHIO

 State of Ohio Department of             *
 Taxation,
                                         *
           Plaintiff,
                                         *      Case Nos. 2019-EL-2206
           vs.
                                         *
 Susan J. Santana,
                                         *
           Defendant.
                                         *


                        PLAINTIFF’S MOTION TO CONSOLIDATE


       Pursuant to Ohio Rule of Civil Procedure 42(A)(1), Plaintiff moves this Court to

consolidate the cases listed below based upon common questions of law and fact. This Motion is

supported by the attached Memorandum in Support.

2019-EL-2206
2020-EL-3178
2021-EL-1493
2021-EL-3039
2022-EL-0108
2022-EL-2297
2022-EL-3439
2023-EL-1507
                                             Special Counsel for
                                             Ohio Attorney General Dave Yost


                                             /s/ Michael D. Stultz
                                             Michael D. Stultz (0082291)
                                             STULTZ & STEPHAN, LTD.
                                             106 E. Market Street, P.O. Box 400
                                             Tiffin, Ohio 44883
                                             T: 567-207-3052
                                             F: 419-447-5150
                                             E: mds@stultzstephan.com
                                             Trial Counsel for Plaintiff


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                               MEMORANDUM IN SUPPORT

I.     LAW & ARGUMENT

       The Ohio Rules of Civil Procedure provide in pertinent part that when causes of action

involve a common question of law or fact, the court may order some or all of the actions

consolidated. OH. R. CIV. P. 42(A)(1); see also, Buck v. Milano, (Ninth Appellate District, 2014),

2014–Ohio–5640 (further stating that “Generally, courts favor consolidation whenever

possible.”). The purpose of case consolidation is to avoid unnecessary costs or delay through

duplicative litigation, thereby promoting the interests of judicial economy. See id.; see also,

Clemente v. Gardner, (Fifth Appellate District, 2004), 2004–Ohio–2254.

       Application of this standard to the judgment liens presently before this Court demonstrates

that consolidation should be ordered. See OH. R. CIV. P. 42(A)(1). Plaintiff’s tax liens against

Defendant(s) are set forth in the case caption. Quite simply, each tax lien encompasses the same

issues of law and fact with the same witnesses, documents, and evidence to be presented.

Therefore, consolidating the tax liens would avoid unnecessary costs, delay, and permit Plaintiff

to more efficiently pursue proceedings in aid of judgment execution.



II.    CONCLUSION

       Plaintiff has fulfilled the requirements set forth in the Civil Rules and is thus entitled to

case consolidation of the tax liens. Plaintiff respectfully requests that this Court enter case

consolidation for each of the liens incorporated in the case caption.




201082-3
                                            Special Counsel for
                                            Ohio Attorney General Dave Yost:


                                            /s/ Michael D. Stultz
                                            Michael D. Stultz     (0082291)
                                            STULTZ & STEPHAN, LTD.
                                            106 E. Market Street, P.O. Box 400
                                            Tiffin, Ohio 44883
                                            T: 567-207-3052
                                            F: 419-447-5150
                                            E: mds@stultzstephan.com
                                            Trial Counsel for Plaintiff


                                     PROOF OF SERVICE

       I hereby certify that a true and correct copy of the foregoing document was served upon

the following on October 19, 2023:



                                  Via First Class U.S. Mail

                                        Susan J. Santana
                                     28159 Blue Grass Drive
                                      Walbridge, OH 43465
                                           Defendant

                                            Special Counsel for
                                            Ohio Attorney General Dave Yost


                                            /s/ Michael D. Stultz
                                            Michael D. Stultz     (0082291)
                                            STULTZ & STEPHAN, LTD.




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