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had adopted and incorporated the collective bargaining agreement
into the county code.
In this case, the CBA was merely approved by City council,
and there is no evidence that it was incorporated by reference or
otherwise into the City code. Rev. Rul. 81-47 does not support
petitioner’s position.
Petitioner also relied on Dyer v. Commissioner, supra. In
Dyer, a New York City high school teacher was injured in the
course of her employment. New York City public school teachers
were not covered by any regular workers’ compensation act. New
York statutes, however, vested the city with the authority and
duty to provide teachers injured in the line of duty with full
pay and no deduction from their sick leave during any absences
resulting from on the job injuries. Pursuant to this authority,
the Board of Education issued regulations which provided for such
benefits. Because New York statutes vested the Board of
Education with this authority, the regulations it issued had the
“force and effect of law.” Id. at 562. Dyer is distinguishable
from the facts in this case. In Dyer, there was no collective
bargaining agreement approved by a city ordinance.
This Court is unable to find, and petitioner was not able to
cite, any Ohio statute or regulation analogous to that in Dyer.
Petitioner cited statutory provisions and as part of his
testimony read to the Court Cleveland Administrative Rule 123.
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