STATE EX REL. CHESTER TOWNSHIP BOARD OF TRUSTEES v. MAKOWSKI

Nos. 82-5 and 83-604.

12 Ohio St. 3d 94 (1984)

THE STATE, EX REL. CHESTER TOWNSHIP BOARD OF TRUSTEES ET AL., v. MAKOWSKI, AUDITOR, ET AL. THE STATE, EX REL. DELHI TOWNSHIP ET AL., APPELLEES, v. WILKE, TREASURER, ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided July 11, 1984.


Attorney(s) appearing for the Case

Joseph W. Diemert, Jr. & Assoc. Co., L.P.A., and Mr. Joseph W. Diemert, Jr., for relators in case No. 82-5.

Messrs. Weston, Hurd, Fallon, Paisley & Howley, Mr. John M. Baker and Mr. Matthew P. Moriarty, for respondents in case No. 82-5.

Metzger, Phillips & Nichols Co., L.P.A., Mr. A. David Nichols and Mr. Timothy G. Mara, for appellees in case No. 83-604.

Mr. Arthur M. Ney, Jr., prosecuting attorney, Mr. Robert W. Worth and Mr. Rankin M. Gibson, for appellants in case No. 83-604.


Per Curiam.

At the time these actions were commenced, R.C. 135.21 provided in part:

"All interest earned on money included within a public deposit [depository] and belonging to undivided tax funds shall, except as otherwise expressly provided by law, be apportioned by the auditor pro rata among the separate funds or taxing districts in the proportions in which they are entitled to receive distribution of such undivided tax funds, due allowance being...

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