Master Commissioner Gregory Mathews

SPIRIT MASTER FUNDING IX, LLC (ET AL.),
Appellant,
Sleggs, Danzinger & Gill,
Todd W. Sleggs, Cleveland.
Representing Spirit Master Funding IX, LLC.

v.

CUYAHOGA COUNTY BOARD OF REVISION (ET AL.),
Appellee.
Kadish, Hinkel & Weibel,
Kevin M. Hinkel, John P. Desimone, Cleveland.
Representing Orange City School District Board of Education.
Michael C. O'Malley, Saundra J. Curtis-Patrick, Cleveland.
Representing Cuyahoga County Board of Revision and Cuyahoga County Fiscal Officer.
Mike DeWine, Columbus.
Representing Tax Commissioner of the State of Ohio.