McNamara v. Kinney

The sole question for this court in reviewing a decision of the BTA is whether that decision was unreasonable or unlawful. See R. C. 5717.04. In the instant action, in order to make this determination we must first ascertain whether, for the purpose of R. C. 319.301, three mills of the five mill levy approved by the Jerusalem Township electorate in November of 1980 constitutes a renewal of an existing tax levy or whether the entire five mills is a totally new and additional tax levy. For the following reasons we conclude this five mill levy is a new and additional levy, and therefore, we…