Per Curiam.
The decision of the BTA is unreasonable and unlawful and it is reversed.
Tax year 1982 was the first year of a triennial update in Lorain County, Ohio. In Wolf, supra, 1979 was the first year of a triennial update. There we said: "Under R.C. 5715.19(D), the original complaint becomes a carry-over complaint until it is finally determined. Therefore, tax years 1980 and 1981 were at issue before the BTA, along with tax year 1979."
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