Board of County Commrs. v. Scioto County Budget Comm.

The first question to be determined by this court may be stated thus: Is it mandatory that the Board of Tax Appeals give credit for “those revenues which a subdivision receives from an additional tax or service charge voted by its electorate,” as provided in Section 5739.23, Revised Code, if said revenues are used to pay expenses that are lawfully payable from the general fund?

The electorate of Scioto County voted levies outside the ten-mill limitation for tuberculosis, child welfare and retarded children. It is agreed that all these expenses are current expenses, lawfully payable from the…