{¶ 1} The judgment of the court of appeals is reversed on the authority of Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, 136 Ohio St.3d 146, 2013-Ohio-3077, 991 N.E.2d 1134, and Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 137 Ohio St.3d 266, 2013-Ohio-4627, 998 N.E.2d 1132.

{¶ 2} The failure-to-name-the-owner issue is resolved by Groveport Madison.

{¶ 3} The cause is remanded to the appellate court for further proceedings.

{¶ 4} Appellant’s motion to consolidate this case with case No. 2012-1648, Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, Board of Tax Appeals, Nos. 2011-K-4087 through 2011-K-4096 (Sept. 25, 2012); case No. 2013-0682, Memorial Ltd. Partnership v. Union Cty. Bd. of Revision, 3d Dist. Union No. 14-12-21 (Apr. 22, 2013); and case No. 2013-0704, Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, 3d Dist. Union No. 14-12-22 (Apr. 22, 2013), is denied as moot.