Master Commissioner: Robert Maier

DIALYSIS CENTERS OF DAYTON, LLC, [ET AL.],

Appellant,

Rogers & Greenberg,

James G. Kordik,

Cynthia L. Westwood,

Channing M. Kordik, Dayton.

Representing Dialysis Centers of Dayton, LLC.

v.

JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO, [ET AL.],

Appellees.

Mike DeWine,

Daniel W. Fausey,

Raina M. Nahra, Columbus.

Representing Joseph W. Testa, Tax Commissioner of Ohio.

Rich & Gillis Law Group,

Mark H. Gillis,

Kelley A. Gorry, Dublin.

Representing West Carrollton City Schools Board of Education.