Wise v. Summit County Budget Comm.

The question presented here is whether a county budget commission can certify a tax levy in excess of the rate required to produce the revenue set out in the tax budget of a municipality as necessary for its general fund operations.

R. C. 5705.341 provides, in its fourth paragraph:

“The Board of Tax Appeals shall forthwith consider the matter * * * to the end that no tax rate shall be levied above that necessary to produce the revenue set out in the budget of the taxing district or political subdivision as necessary for the ensuing fiscal year * *

*116R. C. 5705.341 provides further that:

“Nothing in…