Cleveland Public Library v. Cuyahoga County Budget Commission

The only issue before this court is whether the decision of the Board of Tax Appeals is unreasonable or un*397lawful. It should be clear to every member of this court that the board, in fulfilling its duty to allocate the intangibles revenue among nine competing libraries, faced a task worthy of King Solomon. It should also be apparent that the board’s decision was made after an exhaustive hearing and careful consideration of the actual needs of each of these libraries.

I do not perceive any reason to remand this cause to the board with orders to specify further the basis of its needs…