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ANDOVER v. ASHTABULA COUNTY BUDGET COMM.

No. 76-817.

49 Ohio St. 2d 171 (1977)

TOWNSHIP OF ANDOVER ET AL., APPELLEES, v. ASHTABULA COUNTY BUDGET COMMISSION ET AL.; SABO, AUDITOR, APPELLANT.

Supreme Court of Ohio.

Decided February 23, 1977.

Attorney(s) appearing for the Case

Messrs. Webb & DiFabio, Mr. Robert D. Webb, Mr. Louis A. DiFabio and Mr. Chester Hummel, for appellees.

Mr. George Liviola, Jr., city solicitor, and Mr. William P. Bobulsky, for appellant.

Per Curiam.

The local government fund is a form of financial state support of the smaller governmental units existing in Ohio. It is composed of a portion of the state sales tax receipts4 and the state-collected tax on "capital employed by financial institutions, and * * * by dealers in intangibles."5 These funds are transferred by the state auditor to...

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