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?