Lancaster v. Fairfield Cty. Budget Comm.

[This opinion has been published in Ohio Official Reports at 86 Ohio St.3d 137.] CITY OF LANCASTER, APPELLEE AND CROSS-APPELLANT, v. FAIRFIELD COUNTY BUDGET COMMISSION ET AL., APPELLANTS AND CROSS-APPELLEES. [Cite as Lancaster v. Fairfield Cty. Budget Comm.,

1999-Ohio-142.] Taxation—Income tax—R.C. 5747.53 and 5747.63—Apportioning Undivided Local Government Fund and Undivided Local Government Revenue Assistance Fund—Approval of alternative formula for apportioning monies in fundsGovernmental units that have not limited their approvals to a specific period of time need not thereafter annually…