
    Capoccia Builders, Appellee, v. Franklin County Board of Revision et al., Appellees; Worthington City School District Board of Education, Appellant.
    [Cite as Capoccia Builders v. Franklin Cty. Bd. of Revision (1998), 81 Ohio St.3d 688.]
    (No. 98-83
    Submitted April 21, 1998
    Decided May 13, 1998.)
    
      Todd W. Sleggs, for appellee Capoccia Builders.
    
      Bricker & Eckler LLP, Charles F. Glander and Mary W. Leslie, for appellant Worthington City School District Board of Education.
   Per Curiam.

Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today.

Decision reversed.

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