Update:  On November 15, 2012, in a unanimous decision, The Supreme Court of Ohio ruled that an electric rate tariff approved by the PUCO constitutes a “general law of the state” that takes precedence over a conflicting local ordinance. Accordingly, the Court held that the city of Reynoldsburg must pay the costs incurred by CSP to comply with a city order requiring the utility to relocate its overhead electric lines in Reynoldsburg to an underground utility duct. The significance of this holding is that it directs that PUCO approval of a tariff supersedes the home rule power of a municipality.