Cleveland Public Library v. Cuyahoga County Budget Commission

The sole issue before us is whether the allocation order of the Board of Tax Appeals is unreasonable or unlawful. For the reasons which follow, we find it to be unlawful and order the cause remanded to that entity for further elaboration.

R.C. 5705.32 authorizes the county budget commission to allocate the funds to qualified participants by providing, in pertinent part:

“[T]he Commission shall fix the amount * * * to be distributed to each board of public library trustees * * * [and] base the amount for distribution on the needs of such library for the construction of new library buildings,…