Board of Education of Cleveland Heights City School District v. Evatt

The two questions presented by the record in this case are: (1) May the county budget commission lawfully reduce the budget requirements for the Cleveland Heights Public Library for the year 1939 below the amount fixed and certified to the taxing authority by the board of trustees of such library; and (2) did the county budget commission abuse its discretion in making such reduction?

The Board of Tax Appeals is created and its powers defined by Sections 1464,1464-1 and 1464-2, General Code, while its appellate jurisdiction, authorizing it to review the decisions of the Tax Commissioner, of the…