Suit Challenges County's Formula for Allocating State Tax Revenues Among Local Political Subdivisions

City of Elyria, City of Avon Lake, City of North Ridgeville, and Amherst Township v. Lorain County Budget Commission et al., Case no. 2010-0564

State Board of Tax Appeals (Lorain County)

ISSUE: Did the Board of Tax Appeals (BTA) err in approving the Lorain County Budget Commission's use of a "new alternative formula" adopted in 2003 to allocate state tax revenues received by the county among local political subdivisions for the 2004, 2005 and 2006 tax years?