Bd. of Commrs. v. Comm.

Was the apportionment made by the Board of Tax Appeals in accordance with its statutory authority?

Section 5546-20, General Code, contains the following provision regarding the authority of the budget commission:

"The budget commission shall thereupon apportion the estimated amount of the undivided local government fund of the county to and among the several subdivisions in which need for additional revenues has been found in proportion to the amount of the needs of each as so determined provided that in counties having a population of less than one hundred thousand, not less than ten per cent…