Village of Mogadore v. Summit County Budget Commission

This case came on before the court upon the appeal of the village of Mogadore (“Mogadore”) from the dismissal of its appeal to the Board of Tax Appeals. We vacate and remand.

Mogadore appealed the adoption of an alternative formula for the allocation of Summit County’s share of the undivided local government fund. It asserted, first, that the alternative formula was not adopted properly by the Summit County Budget Commission and, second, that the budget commission had abused its discretion in determining the alternative formula.

The Board of Tax Appeals ruled that the budget commission properly…