City of Lima v. Allen County Budget Commission

In Canton v. Stark Cty. Budget Comm. (1988), 40 Ohio St.3d 243, 533 N.E.2d 308, this court described the county budget process. Political subdivisions prepare annual tax budgets and file them with the county auditor, and the auditor presents the budgets to the county budget commission. The budget commission reviews the budgets and allocates the county’s *169undivided local government fund among the subdivisions according to each one’s relative need.

To determine the relative need of each subdivision, the budget commission totals each subdivision’s qualified estimated expenditures and subtracts its…