DOYLE, Judge.
This litigation began when a taxpayer, Barbara H. Conners, sought to overturn the decision of the West Greene School Board (Board) to adopt a budget for the fiscal year 1988-89 beginning July 1, 1988, authorizing a five mill property tax increase. The Court of Common Pleas of Greene County sustained West Greene School District's (District) demurrer to Conners' statutory appeal and she appeals from that order.
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