City of Elyria v. Lorain County Budget Commission

{¶ 1} In the three consolidated appeals before us, four political subdivisions in Lorain County- — the city of Elyria, the city of North Ridgeville, the city of Avon Lake, and Amherst Township — challenge the alternative method of apportionment that was used by the county budget commission to apportion certain funds set aside by the state for local governments for distribution years 2004, 2005, and 2006. A fifth subdivision, Lorain County Metropolitan Park District, was an appellant at the Board of Tax Appeals (“BTA”), but did not appeal to this court.

{¶ 2} Ohio law provides for the creation…