Cambridge City School District v. Guernsey County Budget Comm.

The Cambridge City School District was dissatisfied with the action of the Guernsey County Budget Commission when it approved its tax levy under the ten-mill limitation (Ohio Constitution Section 2, Article XII) under Section 5705.31, Revised Code. It appealed to the Board of Tax Appeals under Section 5705.37, Revised Code. That board fixed rates identical to those which had been fixed by the budget commission. Appeal to this court under Section 5717.04, Revised Code, followed.

Section 5705.31, Revised Code, provides in pertinent parts:

“The commission shall ascertain that the following levies…