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CITY OF SHAKER HEIGHTS ET AL., APPELLANTS v. CUYAHOGA COUNTY BUDGET COMMISSION ET AL., APPELLEES.

Taxation — County budget commission — Allocating classified property taxes — Section 5705.32, Revised Code — County libraries — Allotment based on "needs" of library — "Needs" a question of fact.

Per Curiam.

The decision of the Board of Tax Appeals is affirmed on authority of County of Montgomery v. Budget Commission of Montgomery County, supra. Decision affirmed.

MATTHIAS, HART, ZIMMERMAN, STEWART, BELL and TAFT, JJ., concur.

WEYGANDT, C.J., not participating.

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SHAKER HGTS. v. BUDGET COM
(Feb 9, 1955)