City of Toledo v. City of Sylvania

The Board of Tax Appeals, in arriving at the relative needs of Lncas County.subdivisions for the county’s 1974 local government fund deducted from the city of Sylvania, two items of $19,000 each which were shown in Sylvania’s general fund as transfers from its tree removal and replacement assessment fund and its ditch and drainage' assessment fund. Appellant, city of Toledo, contends that such deductions were unreasonable and unlawful because Sylvania’s tax budget shows no expenditures of these funds from the general fund.

The record of the hearing before the Board of Tax Appeals reveals that…