E. Liverpool v. Columbiana Cty. Budget Comm.

Ohio Supreme Court

E. Liverpool v. Columbiana Cty. Budget Comm.

1999 Ohio 168, 86 Ohio St. 3d 317

CourtOhio Supreme Court

DecidedSeptember 8, 1999

Docket1998-1857

StatusPublished

Cited by1 cases

This text of 1999 Ohio 168 (E. Liverpool v. Columbiana Cty. Budget Comm.) 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.

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E. Liverpool v. Columbiana Cty. Budget Comm., 1999 Ohio 168, 86 Ohio St. 3d 317 (Ohio 1999).

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[This opinion has been published in Ohio Official Reports at 86 Ohio St.3d 317.]

CITY OF EAST LIVERPOOL, APPELLANT, v. COLUMBIANA COUNTY BUDGET COMMISSION ET AL., APPELLEES. [Cite as E. Liverpool v. Columbiana Cty. Budget Comm., 1999-Ohio-168.] 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. __________________ {¶ 1} 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. {¶ 2} 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. __________________

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[This opinion has been published in Ohio Official Reports at 86 Ohio St.3d 317.]

CITY OF EAST LIVERPOOL, APPELLANT, v. COLUMBIANA COUNTY BUDGET COMMISSION ET AL., APPELLEES. [Cite as E. Liverpool v. Columbiana Cty. Budget Comm., 1999-Ohio-168.] 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. __________________ {¶ 1} 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. {¶ 2} 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. __________________

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