Per Curiam.
The issue presented in these appeals is the true value of the real estate in question.
Section 2, Article XII of the Ohio Constitution requires that: "Land and improvements thereon shall be taxed by uniform rule according to value * * *."
R.C. 5713.03 provides, insofar as it is pertinent:
"The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of each...
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