Union Township v. Butler County Budget Commission

Holmes, Judge.

This is an appeal by the Butler County Park Board, the city of Middletown, and the village of New Miami of an order of the Board of Tax Appeals (“BTA”) in an appeal to the BTA by Union Township concerning the distribution of the statutorily provided undivided local government funds and local government revenue assistance funds in Butler County for 1993. Union Township* appealed the distribution of these funds to the BTA on the basis that such was, as admitted by all parties, not carried out upon the statutory basis of R.C. 5747.51 where the division is upon the basis of need,…