Sanborn v. Hamilton County Budget Comm’n
Annotate this CaseThe Indian Hill Exempted Village School District Board of Education (BOE) passed a resolution to convert 1.25 inside mills from operating levies to permanent-improvement levies. The conversion had the effect of increasing the effective rate of taxation under the “outside millage,” resulting in the district experiencing a net increase of revenue and the district’s taxpayers experiencing an increased burden. The Hamilton County Budget Commission approved to the conversion of the inside mills. The Board of Tax Appeals affirmed. The Supreme Court reversed, holding that because the BOE did not demonstrate that the revenue derived from the increased effective rate of taxation under the outside mills was necessary to cover operating expenses during the ensuing fiscal year, the BOE did not meet the requirements of Ohio Rev. Code 5705.341.
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