Weathersfield Twp. v. Trumbull Cty. Budget Comm. - Ohio Supreme Court Opinion - Ohio Supreme Court Decision

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Weathersfield Township, Appellant, v. Trumbull County Budget
Commission, Appellee.
[Cite as Weathersfield Twp. v. Trumbull Cty. Budget Comm.
(1994), Ohio St. 3d .]
Taxation -- Disputes by taxing authorities over incorrect
listings of property are appealable to the county board of
revision -- County budget commission does not have
subject-matter jurisdiction to correct listing of annexed
parcels to be taxed.
(No. 93-725 - - Submitted March 29, 1994 - - Decided May
25, 1994.)
Appeal from the Board of Tax Appeals, Nos. 90-A-1645 and
91-A-1669.
Weathersfield Township, appellant, contests the Board of
Tax Appeals' ("BTA's") dismissal of Weathersfield's appeals
from the Trumbull County Budget Commission's, appellee's,
orders approving millage rates.
On September 6, 1974, the Trumbull County Board of
Commissioners separated the city of Niles from Weathersfield
Township. Since then, several parcels have been annexed to
Niles from Weathersfield. However, the board has not approved
any boundary adjustments for Weathersfield, as required by R.C.
Chapter 503. Moreover, Trumbull County has not levied,
assessed, or collected any taxes on this property for
Weathersfield according to Weathersfield's approved tax rates.
On December 13, 1990, the budget commission approved tax
rates for the tax year 1990 for the taxing districts of
Trumbull County, including Weathersfield. On December 9, 1991,
the commission performed the same task for tax year 1991.
Weathersfield appealed both these actions to the BTA, and the
BTA consolidated the appeals. Weathersfield claimed that the
approved rates did not include amounts to be collected from the
annexed parcels because the county did not assess
Weathersfield's mandated inside and voted outside millage
against these parcels.
On the budget commission's motion, the BTA dismissed both
appeals, reasoning that Weathersfield had not named overlapping
subdivisions whose tax rates would be affected by the appeal,

and finding, consequently, that Weathersfield had not named
parties necessary to the appeal.
This cause is before this court upon an appeal as a matter
of right.

James A. Tadla and Daniel P. Daniluk, for appellant.
Dennis Watkins, Trumbull County Prosecuting Attorney,
James J. Misocky and Patrick F. McCarthy, Assistant Prosecuting
Attorneys, for appellee.

Per Curiam. 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. Brown
(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.
Moyer, C.J., A.W. Sweeney, Douglas, Wright, Resnick, F.E.
Sweeney and Pfeifer, JJ., concur.