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E. LIVERPOOL v. CTY. BUDGET COMM.

No. 2003-1003.

105 Ohio St.3d 410 (2005)

2005-Ohio-2283

CITY OF EAST LIVERPOOL, APPELLANT, v. COLUMBIANA COUNTY BUDGET COMMISSION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 25, 2005.

Attorney(s) appearing for the Case

John R. Varanese and Charles L. Payne, East Liverpool City Law Director, for appellant.

Roetzel & Andress and Stephen W. Funk; and Robert L. Herron, Columbiana County Prosecuting Attorney, for appellee Columbiana County Budget Commission.

Richard A. Horning, for appellees Columbiana County township trustees.

O'DONNELL, J.

{¶ 1} The city of East Liverpool challenges a Board of Tax Appeals' decision that determined that the Columbiana County Budget Commission had properly adopted and used an alternative formula for allocating the 2003 Undivided Local Government Fund ("ULGF") and Undivided Local Government Revenue Assistance Fund ("ULGRAF") dollars to the political subdivisions within Columbiana County.

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