Russell Township v. Geauga County

In my opinion the majority herein ignores the decision in Cleveland v. Budget Comm. (1976), 47 Ohio St. 2d 27, decided this date, and for that reason, I am constrained to add the following comments :

In Cleveland, the court, in reversing the decision of the. Board of Tax Appeals, stated that:

“* * * The board has the duty to determine the allocation of the local government fund de novo, not simply to affirm or reverse the decision of the county budget commission. * * * That allocation must be based upon some ascertainable and reasonable standard and upon the evidence presented. [Citations…