City of New Boston v. Scioto County Budget Commission

This is an appeal by New Boston from an allocation by the Board of Tax Appeals of the local government fund of Scioto County for the year 1968.

In Bd. of County Commrs. v. Budget Comm. (1969), 17 Ohio St. 2d 39, 244 N. E. 2d 888, this court reversed in part a decision by the Board of Tax Appeals allocating the local government fund for Scioto County for 1968 and remanded the cause to the board for a reallocation of the fund in accordance with our opinion.

New Boston complains because the Board of Tax Appeals, in making that reallocation and in determining the “amount needed” by Portsmouth “in…