CAPOCCIA BUILDERS v. FRANKLIN CTY. BD. OF REVISION, 81 Ohio St.3d 688 (1998)

693 N.E.2d 280

CAPOCCIA BUILDERS, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; WORTHINGTON CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT.

No. 98-83Supreme Court of Ohio.Submitted April 21, 1998 —
Decided May 13, 1998.

APPEAL from the Board of Tax Appeals, No. 96-D-817.

Todd W. Sleggs, for appellee Capoccia Builders.

Bricker Eckler LLP, Charles F. Glander and Mary W. Leslie, for appellant Worthington City School District Board of Education.

Page 689

Per Curiam.

Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today.

Decision reversed.

MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and LUNDBERG STRATTON, JJ., concur.