REYNOLDSBURG v. BUDGET COMM.

No. 2003-0414.

104 Ohio St.3d 453 (2004)

2004-Ohio-6773

CITY OF REYNOLDSBURG, APPELLEE, v. LICKING COUNTY BUDGET COMMISSION et al., APPELLANTS.

Supreme Court of Ohio.

Decided December 17, 2004.


Attorney(s) appearing for the Case

Rich & Crites & Wesp and James R. Gorry; Robert L. Becker, Licking County Prosecuting Attorney, and Dennis Dove, Assistant Prosecuting Attorney, for appellants.

Porter, Wright, Morris & Arthur, Nicholas M.J. Ray, Craig R. Carlson, Columbus, and L. Bradfield Hughes; William F. Underwood, Reynoldsburg City Attorney, for appellee.


FRANCIS E. SWEENEY, SR., J.

{¶ 1} This case is a consolidation of two separate groups of cases decided by the Board of Tax Appeals ("BTA"). All the cases were brought by the city of Reynoldsburg, appellee, challenging the Licking County Budget Commission's distribution of two local government funds: the Undivided Local Government Fund ("ULGF") and the Undivided Local Government Revenue Assistance Fund...

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