Per Curiam.
The first question presented in this appeal is whether any of the items of appellant's property subject to the 1980 assessment qualify for exemption from taxation pursuant to R.C. 5739.01 (E)(2). The second question is whether appellant's typewriters are exempt from taxation under the packaging exception contained in R.C. 5739.02 (B)(15). The final issue is whether the Board of Tax Appeals properly refused to rule on appellant's contention that...
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