Village of South Russell v. Budget Commission

Three issues are presented by this appeal. The first question is whether a county budget commission has the authority to completely *128decline to certify, or to modify a health levy approved by the electorate of the district. Second, the query is whether the Board of Tax Appeals has the authority to require a county budget commission to certify a voted tax levy where the period for such tax levy has expired. The third issue, which this court raises sua sponte, is whether the village of South Russell had properly invoked the jurisdiction of the Board of Tax Appeals from the denial of the budget…