Per Curiam.
Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today. Decision reversed.
Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer, Cook and Lundberg Stratton, JJ., concur.