Opinion
Nos. 98-2544 and 98-2545.
Submitted August 25, 1999.
Decided September 22, 1999.
APPEALS from the Board of Tax Appeals, Nos. 96-T-1436, 96-T-1437, 97-T-1518 and 97-T-1519.
These causes are now before the court upon appeals as of right.
Porter, Wright, Morris Arthur, Ronald W. Gabriel, Cynthia Butler Carson and Aaron A. Dryer, for appellee.
Teaford, Rich, Crites Wesp and James R. Gorry, for appellants.
We reverse these decisions on the authority of Lancaster v. Fairfield Cty. Budget Comm. (1999), 86 Ohio St.3d 137, 712 N.E.2d 719.
Decisions reversed.
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and LUNDBERG STRATTON, JJ., concur.