WARREN — A state appeals court has ruled that Trumbull County Auditor Martha C. Yoder must send Bazetta Township $80,857 in tax money that hackers stole.

Yoder issued a statement, “While I am disappointed and disagree with the ruling with regard to Bazetta Township made by the 11th District Court of Appeals, I will of course obey that ruling. I am currently consulting with legal counsel on how best to accomplish this. As soon as the process is established, I will issue another statement.”

Judges Matt Lynch, Eugene A. Lucci and Scott Lynch of the 11th District Court of Appeals unanimously affirmed a lower court order in a ruling Monday. They said state law leaves no room for excuses, even in a cybercrime.

“We have found no exception for ‘cybercrime’ or ‘fraud’ that excuses the auditor from fulfilling her duty to issue warrants for these funds, which are clearly the township’s property, to the township,” Judge Matt Lynch wrote in the 13-page opinion.

The problem started in summer 2024, when township trustees passed a resolution allowing their fiscal officer to request early payment of 2023 second-half real estate taxes, as allowed by Ohio Revised Code.

In August 2024, the county treasurer settled accounts with the auditor for taxes collected since February. That included money owed to Bazetta Township.

However, hackers had broken into the fiscal officer’s email when multi-factor authentication was off, the court said. Using that email, the criminals told the auditor’s office to switch the township’s deposit bank from Huntington Bank to Green Dot Bank.

An employee in the auditor’s office made the change. Over several weeks, more than $160,000 in township funds went to the fake account.

The township discovered the scam when expected payments never arrived.

Law enforcement recovered all but $80,857, broken down in the ruling as:

• Gasoline Excise Tax: $12,523

• Local Government Funds: $6,025

• House Bill 64 Supplemental Funds: $522

• Manufactured Home Tax: $1,062

• Motor Vehicle License Tax: $722

• Real Estate Tax Advance: $60,000

In November, the township filed a writ of mandamus, which is a court order forcing a public official to do their job.

A lower court ruled for the township on April 23, 2025, saying the auditor “cannot withhold these funds from the township where they were released to a fraudulent account due to cybercrime.”

Yoder appealed. She argued that she had already sent the money, so the case was moot. Her argument also stated the township should sue for negligence instead of using mandamus, and she argued she has government immunity from lawsuits.

The appeals court rejected every argument.

On the main point, Judge Matt Lynch said Ohio Revised Code requires the money be paid to the township fiscal officer. He cited a specific rule that requires the money be paid to the accounts of the local authorities. However, the electronic warrants issued by the auditor were made payable to an account that was neither owned by the township nor authorized by the fiscal officer.”

He added, “The narrow question we must decide is whether the auditor fulfilled her statutory duty by depositing the money she admits belongs to the township into an account that was not owned by the township. We conclude that she did not.”

The court said it was not deciding who was careless.

“Neither the trial court nor this court makes any determination as to the alleged negligence of either party,” the ruling said. “Our decision is strictly a legal one, based solely on the application of relevant statutes.”

In a footnote, the judges wrote, “In our modern age, bad actors have learned how to skillfully use the internet to disguise their nefarious activities … the township and the county are both victims of a modern-day heist.”

Bazetta Trustee Chairman Mike Hovis said trustees expected the decision by the court to be in the township’s favor.

“We just want our money. It is the hard-earned taxpayers’ money which provides the services we offer to the community and all who visit us,” Hovis said.

He said trustees have spent nearly $15,000 on legal fees and other costs to battle Yoder.

Hovis said the attorneys have worked with trustees and informed them that the decision was expected to go in the township’s favor.