Per Curiam.
The questions before this court concern whether each of the decisions of the Board of Tax Appeals relative to local subdivisions is arbitrary, unreasonable, or contrary to law, under the standards pronounced by this court in Bd. of Cty. Commrs. v. Budget Comm. (1946), 146 Ohio St. 636, 639-641 [33 O.O. 108], and Bd. of Cty. Commrs. v. Willoughby Hills (1968),
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