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CITY OF PAINESVILLE v. LAKE COUNTY BUDGET COMMISSION

No. 78-248.

56 Ohio St. 2d 282 (1978)

CITY OF PAINESVILLE, APPELLANT, v. LAKE COUNTY BUDGET COMMISSION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 7, 1978.

Attorney(s) appearing for the Case

Messrs. Cannon, Stern & Aveni and Mr. Charles E. Cannon, for appellant.

Mr. John E. Shoop, prosecuting attorney, and Mr. Donald J. Ezzone, for appellees Lake County Budget Commission, Lake County Board of County Commissioners, Township of Leroy and Township of Perry.

Mr. Barry M. Byron and Mr. I. James Hackenberg, for appellees City of Willoughby Hills, City of Willowick, Village of Lakeline, City of Mentor, Village of Madison and Village of Kirtland Hills.

Mr. E. W. Mastrangelo, director of law, and Mr. Theodore R. Klammer, for appellees City of Wickliffe and City of Eastlake.

Per Curiam.

The issues raised by the instant cause are (1) whether the Board of Tax Appeals may determine that it does not have subject-matter jurisdiction to hear an appeal from the allocation of a local government fund once the board has already ordered a partial distribution of that fund; and (2) whether a notice of appeal to the board which sets forth the exact amount of money a local subdivision claims to have been under-allocated by the county budget...

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