Lancaster v. Fairfield Cty. Budget Comm.

[This opinion has been published in Ohio Official Reports at 83 Ohio St.3d 242.] CITY OF LANCASTER, APPELLANT, v. FAIRFIELD COUNTY BUDGET COMMISSION ET AL., APPELLEES. [Cite as Lancaster v. Fairfield Cty. Budget Comm.,

1998-Ohio-283.] Taxation—Income tax—Apportioning Undivided Local Government Fund and Undivided Local Government Revenue Assistance Fund—Phrase “the legislative authority of the city, located wholly or partially in the county, with the greatest population” in R.C. 5747.53(A) and 5747.63(A), construed. The phrase in R.C. 5747.53(A) and 5747.63(A), “the legislative authority of the…