City of East Liverpool v. Columbiana County Budget Commission

{¶ 1} The city of East Liverpool challenges a Board of Tax Appeals’ decision that determined that the Columbiana County Budget Commission had properly adopted and used an alternative formula for allocating the 2003 Undivided Local Government Fund (“ULGF”) and Undivided Local Government Revenue Assistance Fund (“ULGRAF”) dollars to the political subdivisions within Columbiana *411County.1 For the reasons that follow, we reject the city’s challenge, and therefore we affirm the decision of the Board of Tax Appeals.

{¶ 2} On August 29 and August 30, 2002, Columbiana County and 26 political…