2011-Ohio-2686, 948 N.E.2d 451
No. 2011-0609.Supreme Court of Ohio.
June 8, 2011.
Board of Tax Appeals, Nos. 2003-M-1533, 2004-M-1166, and 2005-M-1301. Reported at ___ Ohio St.3d ___, 2011-Ohio-1482, ___ N.E.2d ___.
Appeals not Accepted for Review.
Lundberg Stratton, J., dissents.