Shawnee Township v. Allen County Budget Commission

Allen County asserts, as it did before the BTA, that Shawnee Township’s appeal to the BTA is void because Shawnee Township did not name all subdivisions as parties to the appeal of the 1987 Allen County undivided local government fund allocation. It argues that R.C. 5747.55, the statute enumerating the requirements for appeal of local government fund allocations and under which an appellant need name only subdivisions *15receiving an overallocation, mentions only actions taken under the statute providing for the statutory formula allocation. In the instant appeal, so the county argues, Shawnee…