Title: Reynoldsburg v. Licking Cty. Budget Comm.

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Reynoldsburg v. Licking Cty. Budget Comm., 86 Ohio St.3d 559, 1999-Ohio-186.] 
 
 
 
 
 
CITY OF REYNOLDSBURG, APPELLEE, v. LICKING COUNTY BUDGET COMMISSION ET 
AL., APPELLANTS. 
[Cite as Reynoldsburg v. Licking Cty. Budget Comm. (1999), 86 Ohio St.3d 559.] 
Taxation — Income tax — R.C. 5747.53 and 5747.63 — Apportioning Undivided 
Local Government Fund and Undivided Local Government Revenue 
Assistance Fund — Decisions of Board of Tax Appeals reversed on authority 
of Lancaster v. Fairfield Cty. Budget Comm. 
(Nos. 98-2544 and 98-2545 — Submitted August 25, 1999 — Decided September 
22, 1999.) 
APPEALS from the Board of Tax Appeals, Nos. 96-T-1436, 96-T-1437, 97-T-1518 
and 97-T-1519. 
 
These causes are now before the court upon appeals as of right. 
__________________ 
 
Porter, Wright, Morris & Arthur, Ronald W. Gabriel, Cynthia Butler Carson 
and Aaron A. Dryer, for appellee. 
 
Teaford, Rich,  Crites & Wesp and James R. Gorry, for appellants. 
__________________ 
 
Per Curiam.  We reverse these decisions on the authority of Lancaster v. 
Fairfield Cty. Budget Comm. (1999), 86 Ohio St.3d 137, 712 N.E.2d 719. 
Decisions reversed. 
 
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and 
LUNDBERG STRATTON, JJ., concur.