OPINION
DELANEY, J.
{¶1} Appellants, the Knox County Auditor and Board of Education of the Mount Vernon School District, appeal the August 5, 2008 judgment entry of the Knox County Court of Common Pleas determining the taxable value of property owned by Appellee, RDSOR. The facts giving rise to this appeal are as follows.
{¶2} The property at issue consists of a 5,808 square foot parcel of land located at 135 South Main Street, Mount Vernon...
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