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CITY OF CINCINNATI v. BUDGET COMM. OF HAMILTON CTY.

Nos. 78-1349 and 78-1350.

59 Ohio St. 2d 43 (1979)

CITY OF CINCINNATI, APPELLANT, v. BUDGET COMMISSION OF HAMILTON COUNTY ET AL., APPELLEES. (Two cases.)

Supreme Court of Ohio.

Decided July 11, 1979.

Attorney(s) appearing for the Case

Mr. Thomas A. Luebbers, city solicitor, and Ms. Nancy, H. Simmons, for appellant.

Mr. Simon L. Leis, Jr., prosecuting attorney, and Mr. Robert W. Worth, for appellees.

LOCHER, J.

This court has recently held, in Painesville v. Lake County Budget Comm. (1978), 56 Ohio St.2d 282, 284, that:

"The right to appeal an allocation of a local government fund to the Board of Tax Appeals is created by statute. (R. C. 5747.55.) Therefore, if appellant has failed to comply with the appropriate statutory requirements, the board lacks...

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