City of Brook Park v. Cuyahoga County Budget Comm.

The cause is before this court upon appeals by 23 political subdivisions of Cuyahoga County from the decision of the Board of Tax Appeals, in which the 1968 undivided local government fund of that county, amounting to $17,335,219.13, was allocated among some 63 political subdivisions of the county, including the county itself.

First, we are met by the motion of the city of Maple Heights to dismiss the appeal on the ground that this court lacks jurisdiction to consider and determine the same, because the appellants omitted to name “as parties appel-*122lee the Auditor of Cuyahoga County and other…