DESHLER, Judge.
Appellants, the Franklin County Auditor and Franklin County Board of Revision ("BOR") and the Board of Education of the city of Columbus School District, appeal from a decision of the Ohio Board of Tax Appeals ("BTA") in favor of appellees, who are the separate owners of five parcels of real estate in Franklin County.
Appellees contracted with Ambassador Research, Inc. ("Ambassador"), under a "consultant-agency agreement" authorizing Ambassador...
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