Ohio Supreme Court July 17, 1985, No. 84-1645 (Peoples Faith Chapel, Inc. v. Limbach)

Per Curiam.

The sole issue on appeal is whether the Board of Tax Appeal’s decision overruling appellant’s order and granting appellee’s tax exemption was unreasonable and unlawful. The standard for review of decisions of the Board of Tax Appeals was set forth by this court in Buckeye Power, Inc. v. Kosydar (1973), 35 Ohio St. 2d 137 [64 O.O.