The opinion
{¶ 1} The decision of the Board of Tax Appeals is reversed on the authority of Toledo Pub. Schools Bd. of Edn. v. Lucas Cty. Bd. of Revision, 124 Ohio St.3d 490 , 2010-Ohio-253 , 924 N.E.2d 345 , and the cause is remanded to the Board of Tax Appeals for further proceedings.
Brown, C.J., and Pfeifer, Lundberg Stratton, O’Connor, O’Donnell, Lanzinger, and Cupp, JJ., concur.