Board of Tax Appeals, Nos. 2004r-V-1310 and 2004-V-1311. This cause is pending before the court as an appeal from the Board of Tax Appeals. Upon consideration of appellant’s motion to consolidate this case with 2005-2311, Bedford Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, Board of Tax Appeals, Nos. 2004-A-287 and 2004-A-288,

It is ordered by the court that the motion is granted for purposes of oral argument.