Weathersfield Township v. Trumbull County Budget Commission
Cases that cite this one
4 later published cases cite this decision.
- Board of Education of Springfield Local School District v. Lucas County Budget Commission (Ohio 1994)
- King v. King, Unpublished Decision (3-8-2002) (Ohio Ct. App. 2002)
- In re the Guardianship of Hinerman, Unpublished Decision (11-1-2001) (Ohio Ct. App. 2001)
- Weathersfield Twp. v. Trumbull Cty. Budget Comm. (Ohio 1994)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Weathersfield complains that the county did not levy, assess, or collect taxes on property within its subdivision. However, the budget commission does not levy, assess, or collect taxes; it approves budgets and rates and allocates funds. In fact, its estimates, under R.C. 5705.27, are governed by the amount of taxable property shown on the county auditor’s tax list for the current year. This list itemizes parcels, their owners, their values, and the taxing districts in which the parcels are located. R.C. 319.28
Disputes by taxing authorities over incorrect listings of property are appealable to the county board of revision. State ex rel. Rolling Hills Local School Dist. Bd. of Edn. v. Broum (1992), 63 Ohio St.3d 520, 589 N.E.2d 1265. Thus, the budget commission does not have subject-matter jurisdiction over the relief sought by Weathersfield, the correct listing of annexed parcels to be taxed. Since parties cannot waive subject-matter jurisdiction, Shawnee Twp. v. Allen Cty. Budget Comm. (1991), 58 Ohio St.3d 14, 567 N.E.2d 1007, we dismiss this appeal, sua sponte.
Appeal dismissed.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.