Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, 94 Ohio St. 3d 1503

Board of Tax Appeals, Nos. 00-K-1751, 00-K-1752, OO-K-1753, 00-K-1754, 00-K-1755, 00-K-1756, 00- K-1757 and 00-K-1758. Sua sponte, cause consolidated with 01-1872, S. Broad Co., Ltd. v. Montgomery Cty. Bd. of Revision, Board of Tax Appeals, No. 00-M-2065. Cook, J., not participating.