EXHIBIT 3
TYPICAL OPENING
WHERE SCHOOL BOARD IS ORIGINAL COMPLAINANT
Ohio Board of Revisions Resource Center
_______________________________
BOR: 13-392
PARCEL NUMBER: 0532003663
OWNER: Aanya Gas LLC
ADDRESS: 2610 North Columbus Street
CURRENT VALUE: $556,730
ASKING VALUE: $1,800,000

BOARD MEMBERS: Mike Kiger, Jon Slater, James Bahnsen, CPA

PRESENT: Angela Petrova, Esq.
Sanjay Bhatt, Esq.
Rimanshu Patel
            MR. DOLIN: We're on the record. This is BOR Case 13-392. This is an original complaint filed by the Board of Education of the Lancaster City Schools. The owner of the property is listed as Aanya Gas, LLC, A-A-N-Y-A, Gas, LLC. This is regarding parcel number 0532003663 with a property address given as 2610 North Columbus Street, Lancaster, Ohio.
            Counsel for the original complainant, the board of education, if you'd put your appearance on, please.
            MS. PETROVA: Angela Petrova with Rich & Gillis Law Group on behalf of Lancaster City Schools.
            MR. DOLIN: And it should be noted that  there is a countercomplaint in this matter filed by Aanya Gas, LLC regarding the same. And counsel for Aanya Gas, LLC is here. If you'd put your appearance on, please.
            MR. MATT: Thank you. May it please the board, Sanjay Bhatt, B-H-A-T-T, first name's Sanjay, S-A-N-J-A-Y, on behalf of the property owner Aanya Gas, LLC, an Ohio limited liability company.
            MR. DOLIN: Okay. First, because the board was the original complainant in this matter, we've marked as Exhibit Number 1 the complaint and attachments that the board of education submitted.
            Ms. Petrova, am I correct that you wish to submit that into evidence in this case?
            MS. PETROVA: The school moves to submit the deed and conveyance fee statement into the record as school board exhibits.
            MR. DOLIN: Any objection to that, Counsel?
            MR. MATT: No.
            MR. DOLIN: Without objection, that will be admitted as Exhibit Number 1.

            If you wish -- we'll save your statement until the end, or do you wish to make it now?
            MS. PETROVA: We typically make it in the beginning just as a quick opening.
            MR. DOLIN: Go right ahead,
            MS. PETROVA: The school board filed a tax year 2013 complaint based upon the recorded sale of the subject property on April 10th, 2013, for the sale price of $1.8 million as reflected on both the deed and conveyance fee statement, which was referenced as being attached with our original complaint.
            We would respectfully request that the board consider those as the subject property's new fair market value for tax year 2013 to carry forward according to law.
            MR. DOLIN: Do you have any further
            MS. PETROVA: Other than the deed and conveyance fee statement, no, that is all that we have at this time.
            MR. DOLIN: Okay. Very good. If we could swear the witness on the countercomplaint, please.
EXHIBITS
EXHIBIT 1
TYPICAL OPENING
NO COUNTERCOMPLAINT

EXHIBIT 2
TYPICAL OPENING
COUNTERCOMPLAINT

EXHIBIT 3
TYPICAL OPENING
WHERE SCHOOL BOARD IS
ORIGINAL COMPLAINANT

EXHIBIT 4
ESTABLISHING CONNECTION OF WITNESS TO PROPERTY OWNER