Board of County Commissioners v. Village of Willoughby Hills

The foregoing determination of need based solely on proposed general fund expenditures, with certain adjustments, fails to take account of the requirements set out in paragraphs two, four, five and six of the syllabus of Lake County Budget Commission v. Village of Willoughby Hills, supra (9 Ohio St. 2d 108).

Furthermore, in the opinion in that case it is stated (page 113):

“In order to apportion the estimated amount of the local government fund of a county for a particular year, the Budget Commission must, to use the words of Section 5739.23, Eevised Code, ‘determine the amount needed by each…