King Development Company et al., Appellants, v. Franklin County Board of Revision et al., Appellees; Chatterton Club, L.P., Appellant, v. Franklin County Board of Revision et al., Appellees; C.O.A. Housing, Inc., Appellant, v. Van Wert County Board of Revision et al., Appellees

Sua sponte, the causes are consolidated. The orders of the Board of Tax Appeals are affirmed on the authority of Sharon Village Ltd. v. Licking Cty. Bd. of Revision (1997), 78 Ohio St.3d 479, 678 N.E.2d 932, decided today.

Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer, Cook and Lundberg Stratton, JJ., concur.