Board of Park Commrs. v. Budget Commission

The Board of Tax Appeals considers appeals from a county budget commission’s allocation of the local government fund de novo as if it were the budget commission. Brooklyn v. Cuyahoga County Budget Comm., 2 Ohio St. 2d 181, paragraph two of syllabus. Our jurisdiction is limited to deciding whether the board’s decision was unreasonable or unlawful. R. C. 5717.04; Youngstown Club v. Porterfield, 21 Ohio St. 2d 83, and cases cited therein, at page 85.

The cities of Youngstown and Struthers urge the reasonableness of the board’s conclusion that electoral ap^ proval of an increased income tax (from…