County of Cuyahoga v. Budget Commission

The reason given by the Board of Tax Appeals for its decision was that the budget commission had no power or authority to allot any of the proceeds of such taxes to appellant for the construction of new building's. Whether this reason is sound depends upon a construction of the statutes providing for participation by appellant in the proceeds of such taxes.

By Section 5625-20, General Code (122 Ohio Laws, 166), provision is made for participation in the proceeds of classified property taxes, collected in the county, by the board of trustees of a public library, on compliance with certain…