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CITY OF TOLEDO v. CITY OF SYLVANIA

No. 74-686.

42 Ohio St. 2d 367 (1975)

CITY OF TOLEDO, APPELLANT, v. CITY OF SYLVANIA ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 28, 1975.

Attorney(s) appearing for the Case

Mr. John J. Burkhart and Mr. Nathan Greenberg, for appellant.

Mr. Carl F. Dorcas, director of law, Messrs. Miller, Downing & Dorcas, Mr. Robert Dorrell, Mr. George R. Royer, Mr. William Ahem, Mr. Charles K. Boxell, Messrs. Boxell, Bebout, Brown & Baker and Mr. George R. Hewes, for appellees.

Per Curiam.

The Board of Tax Appeals, in arriving at the relative needs of Lucas County subdivisions for the county's 1974 local government fund deducted from the city of Sylvania, two items of $19,000 each which were shown in Sylvania's general fund as transfers from its tree removal and replacement assessment fund and its ditch and drainage assessment fund. Appellant, city of Toledo, contends that such deductions were unreasonable and unlawful because Sylvania...

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