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STATE EX REL. SUMMIT COUNTY BOARD OF EDUCATION v. BOARD

No. 75-33.

45 Ohio St. 2d 210 (1976)

THE STATE, EX REL. SUMMIT COUNTY BOARD OF EDUCATION ET AL., APPELLEES. v. MEDINA COUNTY BOARD OF EDUCATION ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided March 3, 1976.

Attorney(s) appearing for the Case

Mr. Stephan M. Gabalac, prosecuting attorney, and Ms. Susan E. Boyer, for appellees.

Mr. Roger R. Ingraham, prosecuting attorney, and Mr. Harry E. Van Horsten, for appellants.

PAUL W. BROWN, J.

The two issues presented by this appeal are, first, whether the Highland Board of Education, an appellant herein, was the appropriate taxing authority to levy taxes for the year 1970, the revenues from which were distributed in 1971, upon property transferred from the Revere Local School District to the Highland district, effective July 1, 1970; and second, whether the Highland Local School District is obligated by law to pay those tax moneys which...

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