Board of Education of Springfield Local School District v. Lucas County Budget Commission

Appellees argue that the BTA is without authority to order the commissioner to modify tax reduction factors. Springfield replies that the court has no jurisdiction to consider this contention because appellees did not specify it in a notice of appeal.

The first question is whether the budget commission has authority to alter a reduction factor. If the commission did not, the BTA had no subject-matter jurisdiction in this case. Subject-matter jurisdiction cannot be waived. Weathersfield Twp. v. Trumbull Cty. Budget Comm. (1994), 69 Ohio St.3d 394, 632 N.E.2d 1281. We can, thus, address this…