City of Cincinnati v. Budget Commission

The questions before this court concern whether each of the decisions of the Board of Tax Appeals relative to local subdivisions is arbitrary, unreasonable, or contrary to law, under the standards pronounced by this court in Bd. of Cty. Commrs. v. Budget Comm. (1946), 146 Ohio St. 636, 639-641 [33 O.O.108], and Bd. of Cty. Commrs. v. Willoughby Hills (1968), 14 Ohio St. 2d 163, 164 [43 O.O.2d 257]. For the reasons stated below, we find that two of the decisions below are not arbitrary, unreasonable, or contrary to law. We reverse those parts of the order below which required the inclusion of…