DOUGLAS, J.
The issue for our consideration is whether the BTA's valuation of the property was unlawful or unreasonable. For the reasons that follow, we find that the BTA's decision was both unlawful and unreasonable, and, accordingly, we reverse the decision of the BTA.
R.C. 5713.03 provides, in part:
"In determining the true value of any tract, lot, or parcel of real estate under this section, if such tract, lot, or parcel has been the subject of...
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