CASE ANNOUNCEMENT
MOTION AND PROCEDURAL RULING
On review of order certifying a conflict. The court determines that a conflict exists. The parties are to brief the issue as stated on page 3 of the court of appeals' December 4, 2019 entry: "Whether the term `taxpayer' as used in [R.C.] 5717.04 is limited in meaning to any `person required to return any property for taxation.'" The conflict case is Stines v. Limbach,
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