Board of Tax Appeals, Nos. 96-S-438 and 96-S-439. Reported at 83 Ohio St.3d 1405, 698 N.E.2d 58. This cause came on for further consideration upon appellant’s motion for reconsideration. Upon consideration thereof,

IT IS ORDERED by the court that the motion for reconsideration be, and hereby is, granted, and the appeal is reinstated for the limited purpose of considering the parties’ joint motion for remand to the Board of Tax Appeals.