{¶ 1} The decision of the Board of Tax Appeals is affirmed on the authority of Andrew Jergens Co. v. Wilkins, 109 Ohio St.3d 396, 2006-Ohio-2708, 848 N.E.2d 499.
Moyer, C.J., Resnick, Pfeifer, O’Connor and Lanzinger, JJ., concur.
Lundberg Stratton and O’Donnell, JJ., dissent.

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