City of Cleveland v. Budget Commission

The city of Cleveland argues that the city’s actual needs are reflected by clear evidence, in 115 pages of the transcript before the Board of Tax Appeals. That evidence, the city contends, compels increased expenditures to meet rising crime rates, a 21.9 percent increase in crime in 1974 over 1973, and an estimated 40 to 50 percent increase in 1975 over 1973.

Additionally, appellant asserts that 1974 police expenditures were financed in part by federal revenue sharing funds, federal test grants, and revenues from the sale of a capital asset of the city, which revenues are not recurring; and…