State ex rel. Summit County Board of Education v. Medina County Board of Education

The two issues presented by this appeal are, fiirst, whether the Highland Board of Education, an appellant herein, was the appropriate taxing authority to levy taxes for the year 1970, the revenues from which were distributed in 1971, upon property transferred from the Revere Local School District to the Highland district, effective July 1, 1970; and second, whether the Highland Local School District is obligated by law to pay those tax moneys which it received in March 1971 to the Revere district.

Ohio law requires the taxing authority of each taxing subdivision in the state (the local board…