Per Curiam.
For the reasons that follow, we hold that appellant lacks standing to bring this appeal.
Appellant, a park district, receives a local government fund allocation under R.C. 5747.50 through 5747.55 because it is defined as a "subdivision" in R.C. 5747.01(Q)(1):
"As used in sections 5747.50 to 5747.55 of the Revised Code:
"(1) `Subdivision' means any county, municipal corporation, park district, or township."
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