Per Curiam.
Appellants' first claim is that the BTA erred in rejecting the adjustments Kocinski made to the value he determined using the income capitalization approach. For reasons which will be discussed later, we will be considering only tax year 1991.
Ohio Adm.Code 5705-3-03(D)(2) describes the income approach to value as follows: "The value is estimated by capitalizing the net income after expenses, including normal vacancies and credit losses...
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