
    
      August 31, 2017
    
    2017-Ohio-7387.]
    2015-1203.
    Heineman v. Testa.
   Board of Tax Appeals, Nos. 2013-1985 through 2013-1989, and 2015-268. On joint motion to remand to the tax commissioner. Motion granted. The cause is remanded to the tax commissioner to take further action as appropriate.  