Ohio Appeals Court Finds BTA Can Vacate, Remand Budget Commission Determination

The Ohio Court of Appeals affirmed the Board of Tax Appeals (BTA), which had vacated and remanded a county budget commission decision on a proposed district tax budget. The district’s budget contained errors and was reduced by the commission without allowing the district an opportunity to correct the error. The commission alleged the BTA committed a number of errors in vacating and remanding the commission’s decision, including failing to carry out or exceeding its statutory authority, and abusing its discretion. The Court of Appeals overruled the commission’s claims of error, finding that the BTA’s decision was both reasonable and lawful. ...