City Commission of City of Springfield v. Bethel Township

I

In case No. 81-881, Springfield sets forth six propositions of law for our consideration. Each questions a separate calculation of the BTA and, except as otherwise noted, each will be discussed separately herein.

A

In reviewing Springfield’s estimated total expenditures for 1976, the BTA noted that the sum of $540,448 was included in Springfield’s 1976 budget as a “Contingencies” account. The BTA held that this account was an “account for non-existent needs” and eliminated the same from Springfield’s 1976 disbursements. The BTA then treated this account as part of the unencumbered balance of…