Title: E. Liverpool v. Columbiana Cty. Budget Comm.

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as E. Liverpool v. Columbiana Cty. Budget Comm., 86 Ohio St.3d 317, 1999-Ohio-168.] 
 
 
 
 
 
CITY OF EAST LIVERPOOL, APPELLANT, v. COLUMBIANA COUNTY BUDGET 
COMMISSION ET AL., APPELLEES. 
[Cite as E. Liverpool v. Columbiana Cty. Budget Comm. (1999), 86 Ohio St.3d 
317.] 
Taxation — Income tax — R.C. 5747.53 and 5747.63 — Apportioning Undivided 
Local Government Fund and Undivided Local Government Revenue 
Assistance Fund — Decision of Board of Tax Appeals reversed on authority 
of Lancaster v. Fairfield Cty. Budget Comm. 
(No. 98-1857 — Submitted July 28, 1999 — Decided September 8, 1999.) 
APPEAL from the Board of Tax Appeals, Nos. 97-D-1516 and 97-D-1517. 
 
This cause is now before the court upon an appeal as of right. 
__________________ 
 
John R. Varanese, for appellant. 
 
Robert L. Herron, Columbiana County Prosecuting Attorney, and Andrew A. 
Beech, Assistant Prosecuting Attorney, for appellee Columbiana County Budget 
Commission. 
 
Alfred E. Schrader and Scot A. Stevenson, for appellees Columbiana County 
Townships. 
__________________ 
 
Per Curiam.  We reverse this decision on the authority of Lancaster v.  
Fairfield Cty. Budget Comm. (1999), 86 Ohio St.3d 137, 712 N.E.2d 719. 
Decision reversed. 
 
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and 
LUNDBERG STRATTON, JJ., concur.