SEARS ROEBUCK & CO.

Appellee

Karen Bauernschmidt,

Stephen Nowak,

Representing Sears Roebuck & Co.

BOARD OF EDUCATION OF THE COLUMBUS CITY SCHOOLS

Appellant

Mark Gillis,

Representing Board of Education of the Columbus City Schools

v.

FRANKLIN COUNTY AUDITOR

Appellee

William Stehle,

Ronald O'Brien,

Representing Franklin County Auditor

FRANKLIN COUNTY BOARD OF REVISION

Appellee,

William Stehle,

Ronald O'Brien,

Representing Franklin County Board of Revision

TAX COMMISSIONER OF OHIO

Appellee

Mike DeWine,

Representing the Tax Commissioner of Ohio