Board of Education v. Columbiana County Budget Commission

Ohio Supreme Court

Board of Education v. Columbiana County Budget Commission

39 N.E.2d 848, 139 Ohio St. 312, 139 Ohio St. (N.S.) 312, 22 Ohio Op. 353, 1942 Ohio LEXIS 524

CourtOhio Supreme Court

DecidedFebruary 18, 1942

Docket28868

StatusPublished

Cited by1 cases

This text of 39 N.E.2d 848 (Board of Education v. Columbiana County Budget Commission) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Board of Education v. Columbiana County Budget Commission, 39 N.E.2d 848, 139 Ohio St. 312, 139 Ohio St. (N.S.) 312, 22 Ohio Op. 353, 1942 Ohio LEXIS 524 (Ohio 1942).

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Opinion

By the Court.

The Board of Education of the East *313 Liverpool City School District in 1940 duly filed with the county auditor its budget requirements for the fiscal year 1941. The requests of the board would have required a minimum levy of 4.236 mills within the ten-mill limitation and 3.00 mills voted outside that limitation for current operating expenses for that year.

The Budget Commission of Columbiana county, after hearings, fixed a rate of 6.50 mills for current operating expenses of the school district for the fiscal year 1941. Of that rate 3.00 mills had been voted and 3.50 mills were unvoted and therefore were within the ten-mill limitation.

The board of education, after protesting against the amended official certificate of the budget commission, perfected an appeal to the Board of Tax Appeals.

After a hearing, the Board of Tax Appeals found that at the time the case was submitted the questions presented by the school district, involving the right to a levy of 4.236 mills, had become moot since the rates determined by the budget commission for all political subdivisions in the county had been certified to the county auditor, extended by him on the 1940 tax lists and duplicates for collection, taxes had been collected for both the first and second halves of the year 1940 and settlements had been made as provided by law. The Board of Tax Appeals also found that the amounts allotted to the school district by the budget commission were sufficient and that the commission did not abuse the discretion imposed upon it by law.

The decision of the Board of Tax Appeals, holding that the questions were moot, is affirmed. Miner v. Witt, 82 Ohio St., 237, 92 N. E., 21.

Decision affirmed.

Weygandt, O. J., Turner, Williams, Matthias, Hart, Zimmerman and Bettman, JJ., concur,

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By the Court.

The Board of Education of the East *313 Liverpool City School District in 1940 duly filed with the county auditor its budget requirements for the fiscal year 1941. The requests of the board would have required a minimum levy of 4.236 mills within the ten-mill limitation and 3.00 mills voted outside that limitation for current operating expenses for that year.

The Budget Commission of Columbiana county, after hearings, fixed a rate of 6.50 mills for current operating expenses of the school district for the fiscal year 1941. Of that rate 3.00 mills had been voted and 3.50 mills were unvoted and therefore were within the ten-mill limitation.

The board of education, after protesting against the amended official certificate of the budget commission, perfected an appeal to the Board of Tax Appeals.

After a hearing, the Board of Tax Appeals found that at the time the case was submitted the questions presented by the school district, involving the right to a levy of 4.236 mills, had become moot since the rates determined by the budget commission for all political subdivisions in the county had been certified to the county auditor, extended by him on the 1940 tax lists and duplicates for collection, taxes had been collected for both the first and second halves of the year 1940 and settlements had been made as provided by law. The Board of Tax Appeals also found that the amounts allotted to the school district by the budget commission were sufficient and that the commission did not abuse the discretion imposed upon it by law.

The decision of the Board of Tax Appeals, holding that the questions were moot, is affirmed. Miner v. Witt, 82 Ohio St., 237, 92 N. E., 21.

Decision affirmed.

Weygandt, O. J., Turner, Williams, Matthias, Hart, Zimmerman and Bettman, JJ., concur,

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Bluebook (online)

39 N.E.2d 848, 139 Ohio St. 312, 139 Ohio St. (N.S.) 312, 22 Ohio Op. 353, 1942 Ohio LEXIS 524, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-education-v-columbiana-county-budget-commission-ohio-1942.

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