2006-Ohio-689, 842 N.E.2d 1049 Polaris Commerce Center, LLC v. Delaware Cty. Bd. of Revision. 2006-0035.Supreme Court of Ohio. February 17, 2006. Board of Tax Appeals, No. 2004-B-1100. MEDIATION REFERRALS Tagged: 2006-Ohio-689842 N.E.2d 1049