City of New Boston v. Scioto County Budget Commission

The first complaint of New Boston is that the Board of Tax Appeals determined that the income tax revenues of Portsmouth in the amount of $270,000 were, within the meaning of Section 5739.23, Revised Code, “revenues which” Portsmouth “receives from an additional tax * * # voted by its electorate.”

So far as material, Section 5739.23, Revised Code, as applicable for the year 1969, reads:

“The commission * * * shall determine the amount needed by each subdivision for current operating expenses * * * in addition to revenues available from all other sources, except those revenues which a…