Weathersfield Township v. Trumbull County Budget Commission

Weathersfield complains that the county did not levy, assess, or collect taxes on property within its subdivision. However, the budget commission does not levy, assess, or collect taxes; it approves budgets and rates and allocates funds. In fact, its estimates, under R.C. 5705.27, are governed by the amount of taxable property shown on the county auditor’s tax list for the current year. This list itemizes parcels, their owners, their values, and the taxing districts in which the parcels are located. R.C. 319.28

Disputes by taxing authorities over incorrect listings of property are appealable…