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BOARD OF PARK COMMRS. v. BUDGET COMM.

Nos. 69-543, 69-556, 69-557, 69-568, 69-569, 69-570 and 69-572.

22 Ohio St. 2d 155 (1970)

BOARD OF PARK COMMRS. OF YOUNGSTOWN TOWNSHIP PARK DISTRICT, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. COUNCIL OF CAMPBELL TAXING AUTHORITY, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. TOWNSHIP OF BOARDMAN, MAHONING COUNTY, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. VILLAGE OF CANFIELD, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. TOWNSHIP OF AUSTINTOWN, MAHONING COUNTY, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. BOARD OF COMMRS. OF MAHONING COUNTY, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES. COUNCIL OF VILLAGE OF LOWELLVILLE TAXING AUTHORITY, APPELLANT, v. BUDGET COMMISSION OF MAHONING COUNTY ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 13, 1970.

Attorney(s) appearing for the Case

Messrs. Manchester, Bennett, Powers & Ullman and Mr. James E. Bennett, Jr., for appellant Board of Park Commissioners of Youngstown Township Park District.

Mr. Thomas L. Corroto, for appellants Council of Campbell, Taxing Authority and Council of Village of Lowellville, Taxing Authority.

Mr. Henry C. Robinson, for appellant Township of Boardman, Mahoning County.

Mr. Fred Coope, for appellants Village of Canfield and Township of Austintown.

Mr. Vincent E. Gilmartin, prosecuting attorney, for appellant Board of County Commissioners of Mahoning County.

Mr. Patrick J. Melillo, director of law, for appellee City of Youngstown.

Mr. Theodore T. Macejko, city solicitor, for appellee City of Struthers.

DUNCAN, J.

The Board of Tax Appeals considers appeals from a county budget commission's allocation of the local government fund de novo as if it were the budget commission. Brooklyn v. Cuyahoga County Budget Comm., 2 Ohio St.2d 181, paragraph two of syllabus. Our jurisdiction is limited to deciding whether the board's decision was unreasonable or unlawful. R. C. 5717.04; Youngstown Club v.

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