State ex rel. Kent Elastomer Prods., Inc. v. McCloud

Summary

The Ohio Supreme Court affirmed the Tenth District Court of Appeals' limited writ of mandamus, holding that the Bureau of Workers' Compensation must administer the group‑retroactive rating program for the 2018 policy year as required by Administrative Code 4123‑17‑73. The Court found the Bureau lacked authority to suspend those duties by issuing a COVID‑19 dividend and waived its accord‑and‑satisfaction defense by not raising it in its answer. The decision also clarified the standard of review for mandamus actions and the necessity of preserving affirmative defenses.