HOLMES, J.
This matter involves an appeal by Cuyahoga County from a determination of the Board of Tax Appeals of the state of Ohio reallocating the so-called undivided local government fund of Cuyahoga County for the year 1971.
An appeal had been taken to the Board of Tax Appeals by the cities of Cleveland and East Cleveland from a determination of the Cuyahoga County budget commission, dated September 4, 1970, wherein the budget commission, acting under the...
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