The opinion
Douglas, J.,
dissenting. I respectfully dissent. It has long been the policy of this court not to disturb a decision of the BTA regarding valuation unless the decision of the BTA is unreasonable or unlawful. Bd. of Revision v. Fodor (1968), 15 Ohio St. 2d 52 , 44 O.O. 2d 30, 239 N.E. 2d 25 .1 do not find from the record that the decision of the BTA fails either test. I would affirm the decision of the BTA.
Moyer, C.J., and Sweeney, J., concur in the foregoing dissenting opinion.