[This opinion has been published in Ohio Official Reports at 86 Ohio St.3d 34.]

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-Ohio-339.]

Taxation—Real property valuation—Court of appeals’ decision affirmed on authority of Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision. (No. 98-2476—Submitted May 26, 1999—Decided June 30, 1999.)

APPEAL from the Board of Tax Appeals, No. 98-A-482. __________________ {¶ 1} This cause is now before the court upon an appeal as of right. __________________ Ulmer & Berne, L.L.P., and Bill J. Gagliano, for appellant. __________________ Per Curiam. {¶ 2} 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. {¶ 3} 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. __________________