Board of Park Commissioners v. Budget Commission

We consider, first, appellants’ second proposition of law, relative to the Board of Tax Appeal’s exclusion of the entire anticipated proceeds of the city of Campbell’s 1 income tax levy from the revenues available to that city in determining the relative actual needs of the subdivisions entitled to share in the Mahoning County local government fund.

The facts are undisputed. Since at least 1962, Campbell has levied and collected a 1% income tax ordained by its legislative authority, the city council. On August 1, 1968, the council enacted, subject to the approval of the electors of that city,…