JILLIAN PAVILONIS (ET AL.),
Appellees,
Mike DeWine, Columbus.
Representing Joseph W. Testa, Tax Commissioner of Ohio.
David M. Lynch,
Brian Meister, Euclid.
Representing Jillian Pavilonis.
v.
CUYAHOGA COUNTY BOARD OF REVISION (ET AL.),
Appellants.
Timothy J. McGinty,
Reno J. Oradini, Jr., Cleveland.
Representing Cuyahoga County Board of Revision and Cuyahoga County Fiscal Officer.