BROWN, J.
Section 3(B)(2), Article IV of the Ohio Constitution provides that Courts of Appeals have appellate jurisdiction as may be provided by law, to review final orders or actions of administrative officers or agencies. The jurisdiction of appeals from the Board of Tax Appeals and the procedure for such appeals, as applicable to the present matter, are contained in R. C. 5717.04, which provides:
"The proceeding to obtain a reversal, vacation, or modification...
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