DOUGLAS, J.
The school board's first argument is that the golf course's tax-exempt status somehow violates the equal protection guarantees of the Ohio and United States Constitutions. The city of Columbus, on the other hand, contends that this issue is not properly before the court since it was neither raised, nor considered, in the proceedings below.
As a general rule, this court will not consider matters which were not presented to the Board of Tax Appeals...
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