Village of Buckeye Lake v. Licking County Budget Comm.

This case concerns the method of apportionment to be used by a county budget commission to accommodate a new subdivision in the allocation of a county’s undivided tax fund. No statute exists which sets forth a procedure to be followed in such an instance. (Cf. R.C. 707.28 which sets forth the procedure for dividing township property and funds in the township treasury when a village is created from a portion of a township.)

The allocation of the undivided local government fund among subdivisions is governed by R.C. 5747.50 through 5747.55.

R.C. 5747.52 sets forth the form to be used by the…