Budget Commission v. Board of Tax Appeals

This is an appeal by the Lorain County Budget Commission and by Lorain County from a decision of the Board of Tax Appeals which made a different allocation of the estimated and undivided local government fund of Lo-rain County for the year 1963 among Lorain County and the various political subdivisions thereof from that by the Lorain County Budget Commission.

Originally, the Lorain County Budget Commission, purporting to act under the provisions of Section 5739.23, Revised Code, issued its official certificates of. estimated resources, wherein, among other things, the undivided local…