Lake County Budget Commission v. Village of Willoughby Hills

At the ontset, it may be observed that this court has considerable doubt as to the authority of the Budget Commission of Lake County to prosecute this appeal on behalf of Lake County. The Budget Commission is not a subdivision entitled to participate in the fund being apportioned. Thus, the Budget Commission could not be prejudiced by any decision that the Board of Tax Appeals made.

To permit it to appeal from the decision of the Board of Tax Appeals merely because that decision was different from the one rendered by the Budget Commission would be as absurd as to allow a trial court an appeal…