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VILLAGE OF N. PERRY v. LAKE CTY. BUDGET COMM.

Nos. 93-1552 and 93-1932.

70 Ohio St.3d 46 (1994)

VILLAGE OF NORTH PERRY, APPELLANT, v. LAKE COUNTY BUDGET COMMISSION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 3, 1994.

Attorney(s) appearing for the Case

Crabbe, Brown, Jones, Potts & Schmidt, John P. Kennedy, Larry H. James and David A. Morton; Cannon, Stern, Aveni & Loiacono and James V. Loiacono, for appellant.

Steven C. LaTourette, Lake County Prosecuting Attorney, and Michael P. Brown, Assistant Prosecuting Attorney, for appellees.

Per Curiam.

R.C. 5705.37 states:

"The taxing authority of any subdivision that is dissatisfied with any action of the county budget commission may, through its fiscal officer, appeal to the board of tax appeals within thirty days after the receipt by the subdivision of the official certificate or notice of the commission's action. * * *"

North Perry claims that the only notice it received of the...

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