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Supreme Court of Ohio

Description

Was School District's Shift of Funds for Capital Improvements, Resulting in Property Tax Increase, Clearly Needed for District's Budget?

Fred Sanborn et al. v. Hamilton County Budget Commission et al., Case No. 2013-1598

Ohio Board of Tax Appeals

ISSUE: Was the decision by the Indian Hill Board of Education to move a certain amount of "inside millage" from the school district's general revenue fund to a permanent improvement fund, causing an increase in property taxes, clearly required for the school district's 2011 fiscal year budget?

Tags

Ohio Government Judicial Branch Supreme Court of Ohio Tax Increase Surplus Encumbered Unencumbered General Fund Improvements Reserve Account Capital Improvements Clearly Required Board of Tax Appeals BTA Millage Levy Election Ballot Issue

Markers Transcript

00:00:53	Maurice Thompson for Fred Sanborn, et al.
00:17:28	Bruce Petrie for Indian Hill School District
00:45:43	Summation: Maurice Thompson for Fred Sanborn, et al.

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Note : Transcripts are compiled from uncorrected captions