ZUPANCIC v. TRACY, 68 Ohio St.3d 334 (1994)

626 N.E.2d 682

ZUPANCIC, CTY. AUDITOR, ET AL., APPELLANTS, v. TRACY, TAX COMMR., APPELLEE.

Nos. 93-632 and 93-633Supreme Court of Ohio.Submitted January 12, 1994 —
Decided February 16, 1994.

Page 335

APPEALS from the Board of Tax Appeals, Nos. 91-D-1450 and 91-D-1451.

Steven C. LaTourette, Lake County Prosecuting Attorney, an William L. Sheroke, Assistant Prosecuting Attorney, for appellants.

Lee I. Fisher, Attorney General and Richard C. Farrin, Assistant Attorney General, for appellee.

The decisions of the Board of Tax Appeals are affirmed on the authority of Makowski v. Limbach (1992), 62 Ohio St.3d 412, 583 N.E.2d 1302.

MOYER, C.J., A.W. SWEENEY, DOUGLAS, WRIGHT, RESNICK, F.E. SWEENEY and PFEIFER, JJ., concur.

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