Opinion
No. 34045
Decided February 9, 1955.
Taxation — County budget commission — Allocating classified property taxes — Section 5705.32, Revised Code — County libraries — Allotment based on "needs" of library — "Needs" a question of fact.
APPEAL from the Board of Tax Appeals.
By an allocation order dated December 21, 1953, the Cuyahoga County Budget Commission, under authority of Section 5705.32, Revised Code, determined the amount of the proceeds of the classified property or intangible taxes, estimated to be received in 1954, to be distributed to each participant in such proceeds. Twenty-two separate appeals, taken from the action of the budget commission to the Board of Tax Appeals under authority of Section 5705.37, Revised Code, were consolidated for hearing, consideration and disposition.
The Board of Tax Appeals, following the decision of this court in County of Montgomery v. Budget Commission of Montgomery County, 160 Ohio St. 263, 116 N.E.2d 1, stated in its entry:
"Upon consideration of all the evidence, the budgets and the statutes pertinent to a solution of this matter and complying with the requirement that we determine what `the needs of' the libraries are, to be proven to our satisfaction * * * we herewith order the estimated 1954 Cuyahoga County classified property tax fund be allocated as follows * * *."
The cause is in this court on appeal by municipalities from the decision of the Board of Tax Appeals, the appellants contending that in the allocation of the proceeds their needs as participants therein ought to be considered equally with the needs of the libraries.
Mr. Ralph W. Jones, Mr. Richard S. Weygandt, Mr. Lester L. Yoder, Mr. J.B. Waterworth, Mr. Richard O. Horn, Mr. Roger A. Zucker, Mr. Arthur E. Griffith, Mr. Paul H. Torbet, Mr. Frederick W. Dorn, Mr. John D. Steele, Mr. Charles F. Ross, Mr. Martin J. Wegman, Mr. Harold L. Bejcek, Mr. Emery C. Smith and Mr. Clifford H. Bernard, for appellants.
Mr. Frank T. Cullitan, prosecuting attorney, Mr. A. M. Braun, Mr. Arthur E. Petersilge, Mr. Jerome N. Curtis, Mr. William J. Corrigan, Mr. Andrew R. Sarisky, Mr. Clinton DeWitt and Mr. Richard L. McNelly, for appellees.
The decision of the Board of Tax Appeals is affirmed on authority of County of Montgomery v. Budget Commission of Montgomery County, supra.
Decision affirmed.
MATTHIAS, HART, ZIMMERMAN, STEWART, BELL and TAFT, JJ., concur.
WEYGANDT, C.J., not participating.