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BEREA CITY SCHOOL DIST. v. BUDGET COMM. OF CUYAHOGA CO.

Nos. 79-95, 79-109, 79-121, 79-122, 79-123, 79-133.

60 Ohio St. 2d 50 (1979)

BEREA CITY SCHOOL DIST., APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES. CITY OF CLEVELAND, APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES. BD. OF COUNTY COMMRS., CUYAHOGA CO., APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES. BD. OF EDN., CLEVELAND CITY SCHOOL DIST., APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES. BD. OF PARKS COMMRS., CLEVELAND METROPARKS SYSTEM, APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES. BD. OF EDN., SHAKER HEIGHTS CITY SCHOOL DIST., APPELLANT, v. BUDGET COMM. OF CUYAHOGA CO. ET AL., APPELLEES.

Supreme Court of Ohio.

Decided November 14, 1979.

Attorney(s) appearing for the Case

Messrs. Webster, Barclay, Heavilin & Koach, Mr. Donald K. Barclay and Mr. Jules N. Koach, for Berea City School District.

Mr. Jack M. Schulman, director of law, Ms. Marilyn G. Zack, Mr. John S. Polito, Messrs. Peck, Schaffer & Williams and Mr. John E. Gotherman, for city of Cleveland.

Messrs. Kelley, McCann & Livingstone, Mr. Walter C. Kelley and Ms. Margaret Anne Foster, for Board of County Commrs., Cuyahoga Co., Bd. of Edn., Cleveland City School District, and Bd. of Park Commrs., Cleveland Metroparks System.

Mr. Paul R. Donaldson, director of law, and Mr. Frank J. Kundrat, Jr., for Bd. of Edn., Shaker Heights City School District.

PAUL W. BROWN, J.

The only issue before this court is whether the Board of Tax Appeals properly dismissed these appeals for reason of appellants' failure to join each subdivision and taxing unit within Cuyahoga County as necessary parties. The city of Cleveland contends that only those subdivisions and taxing authorities which overlap the subdivision filing an appeal need be named as appellees. The boards, in their appeals, would further limit necessary parties to...

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