The opinion
Kline, Judge,
concurring.
{¶ 24} I concur in judgment and opinion with one exception. That is, I believe that purchasing real estate for the construction of a fire station is a governmental function. Under R.C. 2744.01(C)(2)(a), “[a] ‘governmental function’ includes * * * [t]he provision or nonprovision of police, fire, emergency medical, ambulance, and rescue services or protection.” (Emphasis added.) And in my view, *575 the disputed transaction falls under the city of Hillsboro’s provision or nonprovision of fire services. Therefore, I would apply the syllabus in Hortman to the Union Stock Yards’ estoppel claim.