Lancaster v. Fairfield Cty. Budget Comm.

Citations

• 1999 Ohio 142
• 86 Ohio St. 3d 137

Syllabus

Taxation—Income tax—R.C. 5747.53 and 5747.63—Apportioning Undivided Local Government Fund and Undivided Local Government Revenue Assistance Fund—Approval of alternative formula for apportioning monies in fundsGovernmental units that have not limited their approvals to a specific period of time need not thereafter annually reapprove the same formulas for use in subsequent years.