Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision

Pfeifer, J.,

dissents for the reason stated in his dissent in Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178, ¶ 5.