Makowski v. Limbach

We conclude that the BTA’s decision is unlawful and, consequently, reverse it.

Before the enactment of H.B. No. 146 (141 Ohio Laws, Part I, 1472, eff. September 11, 1985), a budget commission distributed its county’s classified property tax collections, also known as the intangibles tax, to the county’s public libraries (and other subdivisions). See former R.C. 5705.32, S.B. No. 117, 137 Ohio Laws, Part I, 291. H.B. No. 146 eliminated the classified property tax, R.C. 5707.04, and, to replace this revenue source, R.C. 5747.-03(A)(2) credited 6.3 percent of Ohio’s income tax collections to the…