Berea City School Dist. v. Budget Comm. of Cuyahoga Co.

The only issue before this court is whether the Board of Tax Appeals properly dismissed these appeals for reason of appellants’ failure to join each subdivision and taxing unit within Cuyahoga County as necessary parties. The city of Cleveland contends that only those subdivisions and taxing authorities which overlap the subdivision filing an appeal need be named as appellees. The boards, in their appeals, would further limit necessary parties to those subdivisions and taxing units which would be directly affected by a successful appeal.

The substantive dispute in the causes herein concerns…