652 N.E.2d 693 SFA FOLIO COLLECTIONS, INC., APPELLANT AND CROSS-APPELLEE, v. TRACY, TAX COMMR., APPELLEE AND CROSS-APPELLANT. No. 94-431Supreme Court of Ohio.Submitted May 9, 1995 — Decided August 16, 1995. APPEAL and CROSS-APPEAL from the Board of Tax Appeals, No. 91-K-295. SFA Folio Collections, Inc. (“Folio”), appellant and cross-appellee, a New York corporation, is a […]