Township of Andover v. Ashtabula County Budget Commission

The local government fund is a form of financial state support of the smaller governmental units existing in Ohio. It is composed of a portion of the state sales tax receipts4 and the state-collected tax on “capital employed by financial institutions, and * * * by dealers in intangibles.”5 These funds are transferred by the state *174auditor to the several counties for distribution to the local subdivisions. A group of three county officials, designated as the budget commission, then has the responsibility of allocating the local government fund. The budget commission may apportion such funds on…