City of Painesville v. Lake County Budget Commission

The issues raised by the instant cause are (1) whether the Board of Tax Appeals may determine that it does not have subject-matter jurisdiction to hear an appeal from the allocation of a local government fund once the board has already ordered a partial distribution of that fund; and (2) whether a notice of appeal to the board which sets forth the exact amount of money a local subdivision claims to have been under-allocated by the county budget commission but which otherwise is couched in general terms complies with the requirements of B. C. 5747.-55(A)(2).2

*284I.

The right to appeal an allocation…