ˈeɪtiːn tˈækspeɪɚz sˈʌbsᵻkwəntli fˈaɪld sˈuːt ɪn lˈuːkəz kˈaʊnti kˈoːɹt ʌv kˈɑːmən plˈiːz ɐɡˈɛnst dˈaɪmlɚ kɹˈaɪslɚ, ðə sˈɪɾi ænd skˈuːl dˈɪstɹɪkts, ænd ˈʌðɚ stˈeɪt ʌv oʊhˈaɪoʊ dᵻfˈɛndənts, klˈeɪmɪŋ ðætðə stˈeɪt stˈætʃuːts ðæt pɚmˈɪɾᵻd ðə pɹˈɑːpɚɾi tˈæks ɛɡzˈɛmpʃən ænd ðɪ ɪnvˈɛstmənt tˈæks kɹˈɛdɪt vˈaɪəleɪɾᵻd ðə kˈɑːmɜːs klˈɔːz ɪn ˈɑːɹɾɪkəl wˈʌn ʌvðə juːnˈaɪɾᵻd stˈeɪts kˌɑːnstɪtˈuːʃən ænd pɹəvˈɪʒənz ʌvðɪ oʊhˈaɪoʊ kˌɑːnstɪtˈuːʃən baɪ ɡɹˈæntɪŋ pɹˌɛfɚɹˈɛnʃəl tɹˈiːtmənt tʊ ɪnstˈeɪt ɪnvˈɛstmənt ænd æktˈɪvᵻɾi.
Eighteen taxpayers subsequently filed suit in Lucas County Court of Common Pleas against DaimlerChrysler, the city and school districts, and other State of Ohio defendants, claiming that the state statutes that permitted the property tax exemption and the investment tax credit violated the Commerce Clause in Article One of the United States Constitution and provisions of the Ohio Constitution by granting preferential treatment to in-state investment and activity.