
    Westlake Land Co., Appellee, v. Cuyahoga County Board of Revision et al., Appellee; Westlake Board of Education, Appellant.
    [Cite as Westlake Land Co. v. Cuyahoga Cty. Bd. of Revision (1999), 86 Ohio St.3d 34.]
    (No. 98-2476
    Submitted May 26, 1999
    Decided June 30, 1999.)
    
      Ulmer & Berne, L.L.P., and Bill J. Gagliano, for appellant.
   Per Curiam.

We affirm this decision on the authority of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 707 N.E.2d 499.

Decision affirmed.

Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer and Cook, JJ., concur.

Lundberg Stratton, J., dissents.

Lundberg Stratton, J.,

dissenting. I respectfully dissent for the reasons set forth in my concurrence in part and dissent in part in Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 161, 707 N.E.2d 499, 503.  