Franklin App. No. 17AP-724 and Board of Tax Appeals, No. 2016-2173. On appellants’ petition to transfer jurisdiction. Petition denied pursuant to S.Ct.Prac.R. 10.01(E)(3). Appellees’ motion to stay petition to transfer jurisdiction denied as moot.
Kennedy and French, JJ., dissent and would grant the petition to transfer and hold the cause for the decision in 2015-1065, MDM Holdings, L.L.C. v. Cuyahoga Cty. Bd. of Revision. O’Neill, J., not participating.