Opinion
No. 2003-0622.
Decided February 16, 2005.
Board of Tax Appeals, No. 2001-A-342.
RECONSIDERATION OF PRIOR DECISIONS
Reported at 105 Ohio St.3d 74, 2004-Ohio-6890, ___ N.E.2d ___. On motion for reconsideration. Motion denied.
PFEIFER and O'DONNELL, JJ., dissent.
LANZINGER, J., not participating.