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BOARD OF EDN. v. FULTON COUNTY BUDGET COMM.

Nos. 74-192, 74-193, 74-197, 74-260, 74-261, 74-342 and 74-343.

41 Ohio St. 2d 147 (1975)

BOARD OF EDUCATION OF PIKE-DELTA-YORK LOCAL SCHOOL DISTRICT, APPELLANT, v. FULTON COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF GORHAM FAYETTE LOCAL SCHOOL DISTRICT, APPELLANT, v. FULTON COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF BEAVERCREEK LOCAL SCHOOL DISTRICT, APPELLANT, v. GREENE COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF EVERGREEN LOCAL SCHOOL DISTRICT, APPELLANT, v. FULTON COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF SWANTON LOCAL SCHOOL DISTRICT, APPELLANT, v. FULTON COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF BROOKVILLE LOCAL SCHOOL DISTRICT ET AL., APPELLANTS, v. MONTGOMERY COUNTY BUDGET COMMISSION, APPELLEE. BOARD OF EDUCATION OF JEFFERSON AREA LOCAL SCHOOL DISTRICT ET AL., APPELLANTS, v. ASHTABULA COUNTY BUDGET COMMISSION, APPELLEE.

Supreme Court of Ohio.

Decided March 5, 1975.

Attorney(s) appearing for the Case

Means, Bichimer, Burkholder & Baker Co., L. P. A., Mr. Robert T. Baker, Mr. John C. Burkholder, Mr. Nicholas A. Pittner, Mr. Edgar L. Lindley and Mr. Jon A. Ziegler, for appellants.

Mr. Ronald W. Vettel, prosecuting attorney, and Mr. Neil R. Wilson, for appellee Ashtabula County Budget Commission.

Mr. Richard B. McQuade, Jr., prosecuting attorney, for appellee Fulton County Budget Commission.

Mr. Nicholas A. Carrera, prosecuting attorney, and Ms. Nancy Drake Hammond, for appellee Greene County Budget Commission.

Mr. Lee C. Falke, prosecuting attorney, and Mr. Chris R. Van Schaik, for appellee Montgomery County Budget Commission.

Per Curiam.

An understanding of the factual background of these appeals requires a review of the changes in real property taxation procedures that have occurred in this state since January 22, 1964. On that date, this court decided State, ex rel. Park Invest. Co., v. Bd. of Tax Appeals (1964), 175 Ohio St. 410, 195 N.E.2d 908. Basing its opinion on that portion of Section 2, Article XII of the Ohio Constitution...

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