YOUNG, J.
This matter is before the court from a decision of the Board of Tax Appeals ("BTA") which upheld an alternate method and formula established by the Montgomery County Budget Commission ("budget commission") for the 1982 allocation of the undivided local government fund.
The budget commission is comprised of the county auditor, county treasurer, and county prosecuting attorney. The budget commission met in August 1981, pursuant to R.C. 5705.27, but...
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