City of Reynoldsburg v. Licking County Budget Commission

Francis E. Sweeney, Sr., J.

*454{¶ 1} This case is a consolidation of two separate groups of cases decided by the Board of Tax Appeals (“BTA”). All the cases were brought by the city of Reynoldsburg, appellee, challenging the Licking County Budget Commission’s distribution of two local government funds: the Undivided Local Government Fund (“ULGF”) and the Undivided Local Government Revenue Assistance Fund (“ULGRAF”). The appellants are the Licking County Budget Commission and all the other subdivisions in Licking County entitled to share in the distribution of the ULGF and ULGRAF.1

{¶ 2} In the…