Warren County Park District v. Warren County Budget Commission
This text of 523 N.E.2d 843 (Warren County Park District v. Warren 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.
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For the reasons that follow, we hold that appellant lacks standing to bring this appeal.
Appellant, a park district, receives a local government fund allocation under R.C. 5747.50 through 5747.55 because it is defined as a “subdivision” in R.C. 5747.01(Q)(1):
“As used in sections 5747.50 to 5747.55 of the Revised Code:
“(1) ‘Subdivision’ means any county, municipal corporation, park district, or township.”
In Budget Comm. of Brown Cty. v. Georgetown (1986), 24 Ohio St. 3d 33, 24 OBR 76, 492 N.E. 2d 826, we stated [69]*69that R.C. 5747.55 grants the right to appeal the apportionment. This section, in pertinent part, states:
“The action of the county budget commission under section 5747.51 of the Revised Code may be appealed to the board of tax appeals in the manner and with the effect provided in section 5705.37 of the Revised Code ** * *.”
Furthermore, in Budget Comm. of Brown Cty., we held that R.C. 5705.37 states the specific method for pursuing that appeal. We emphasized the language of R.C. 5747.55 which stated the appeal may be taken “in the manner” provided by R.C. 5705.37. Additionally, this appeal is taken “with the effect” provided in R.C. 5705.37.
According to R.C. 5705.37, “[t]he taxing authority of any subdivision which is dissatisfied with any action of the budget commission may, through its fiscal officer, appeal to the board of tax appeals within thirty days after the receipt by such subdivision of the official certificate or notice of such action of said commission.* * *”
R.C. 5705.01 contains definitions of terms applicable to R.C. Chapter 5705. The definition of “subdivision” in R.C. 5705.01(A) does not include a park district, nor does R.C. 5705.01(C) list a “taxing authority” for a park district. A park district is listed as a “taxing unit.” R.C.' 5705.01(H).1
We interpret the above statutes to [70]*70mean that only those taxing authorities of subdivisions defined in R.C. 5705.01 have standing to appeal the action of a budget commission to the Board of Tax Appeals. R.C. 5747.55 grants the right to appeal, but the appeal is pursued under R.C. 5705.37. The appeal is to be taken in the manner and with the effect provided in R.C. 5705.37. R.C. 5747.55 does not specify who may appeal; this is found only in R.C. 5705.37. Appellant is not an R.C. 5705.01 “subdivision” and, thus, does not have standing.
The BTA did not have jurisdiction to hear this appeal and, consequently, should have dismissed it. North Olmsted, v. Bd. of Revision (1980), 62 Ohio St. 2d 218, 16 O.O. 3d 249, 404 N.E. 2d 757.
Appellant cites Lake Cty. Budget Comm. v. Willoughby Hills (1967), 9 Ohio St. 2d 108, 38 O.O. 2d 289, 224 N. E. 2d 120, and Brook Park v. Budget Comm. (1968), 16 Ohio St. 2d 119, 45 O.O. 2d 464, 243 N.E. 2d 77, in support of its standing. In Lake Cty., this court held that a park district need not be named as an appellee if it did not claim a need for current operating expenses. In Brook Park, the court ordered a redetermination of a park district’s actual needs pursuant to the appeal filed by the park district. Neither case is helpful to appellant since neither addresses the question of standing.
Accordingly, this appeal is dismissed, sua sponte.
Appeal dismissed.
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Cite This Page — Counsel Stack
523 N.E.2d 843, 37 Ohio St. 3d 68, 1988 Ohio LEXIS 141, Counsel Stack Legal Research, https://law.counselstack.com/opinion/warren-county-park-district-v-warren-county-budget-commission-ohio-1988.