REILLY, J.
This is an appeal from the judgment of the Franklin County Court of Common Pleas reversing the order of the Unemployment Compensation Board of Review ("board") which denied the city of Dayton's ("appellee's") application for seasonal exemption pursuant to R.C. 4141.33.
Appellee filed an application for classification as a seasonal employer concerning two of its parks and recreation operations, the summer youth-recreation program and its Growing...
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