BD. OF EDN. COLUMBUS CITY v. FRANKLIN CTY, 2006-1429 (8-22-2007)

Moyer, C.J., O'Connor, O'Donnell, Lanzinger and Cupp, JJ., concur.

Pfeifer, J., dissents and would affirm the decision of the Board of Tax Appeals on the merits.

Lundberg Stratton, J., dissents.