
    Board of Education of the Columbus City School District et al., Appellees, v. Franklin County Board of Revision et al., Appellees; Cougill, Appellant.
    [Cite as Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision, 118 Ohio St.3d 262, 2008-Ohio-2449.]
    
      (No. 2007-1086
    Submitted March 25, 2008
    Decided May 28, 2008.)
    Rich, Crites & Dittmer, L.L.C., Mark H. Gillis, and Jeffrey A. Rich, for appellees Columbus City School District Board of Education and South-Western City School District Board of Education.
    Siegel, Siegel, Johnson & Jennings Co., L.P.A., Nicholas M.J. Ray, and Jay P. Siegel, for appellant.
   {¶ 1} The decision of the Board of Tax Appeals is affirmed on the authority of Berea City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 269, 2005-Ohio-4979, 834 N.E.2d 782, and Rhodes v. Hamilton Cty. Bd. of Revision, 117 Ohio St.3d 532, 2008-Ohio-1595, 885 N.E.2d 236.

Moyer, C.J., and Pfeifer, Lundberg Stratton, O’Connor, O’Donnell, Lanzinger, and Cupp, JJ., concur.  