Board of Tax Appeals, No. 2010-A-3331. This cause is pending before the court as an appeal from the Board of Tax Appeals.

It is ordered by the court that appellees show cause in writing within 14 days of the date of this order why the Board of Tax Appeals’ decision in this case should not be reversed and the case remanded for further proceedings on the authority of Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, _ Ohio St.3d _, 2013-Ohio-4627, _ N.E.2d _.