The opinion
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 *690 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.