Per Curiam.
County auditors are required to value, assess, and list land and structures within their county (R. C. 5713.01 and 5715.01), and to annually "* * * make out and transmit to the Board of Tax Appeals an abstract" which reflects that data. R. C. 5715.23.
Herein, the auditor valued, assessed, and listed the schoolhouse in the year of its completion, 1973, and so notified the Board of Tax Appeals.
The question presented is whether the...
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