City of Canton v. Stark County Budget Commission

Under R.C. Chapter 5705, political subdivisions prepare annual tax budgets and file them with the county auditor. R.C. 5705.28 et seq. Under R.C. 5747.51(B), the auditor presents the budgets to the county budget commission. The budget commission then reviews the budgets and allocates the county’s undivided local government fund among the various subdivisions according to their relative need. R.C. 5747.51(B) through (I). This fund consists of money due the county from the state to assist the county and its subdivisions in their current operations.

The budget commission holds hearings after…