In Ohio, a "domicile" is seen as "a permanent legal residence that the taxpayer intends to use for an indefinite or unlimited period, and to which, when absent, the taxpayer intends to return. An individual has only one domicile." City of Perrysburg v. Kluge (Nov. 9, 1995), 6th Dist. No. WD-95-034, 1995 Ohio App, citing Cleveland v. Surella (1989), 61 Ohio App.3d 302, 304, 572 N.E.2d 763. "A domicile once acquired is presumed to continue until it is shown to have been changed. Where a change of domicile is alleged the burden of proving it rests upon the person making the allegation." Cleveland v. Surella, supra, at 307. In order to demonstrate that his or her tax residence is in a particular municipality, a person must prove by a preponderance of the evidence that he or she intended to abandon a domicile in another locality and settle there permanently. Kluge, supra; Surella, supra.