The opinion
Case Nos. 94-2399, 94-2534, 95-300 and 95-463 are consolidated. The decisions of the Board of Tax Appeals are affirmed on the authority of Middleton v. Cuyahoga Cty. Bd. of Revision (1996), 74 Ohio St.3d 226 , 658 N.E.2d 267 , decided today.
Moyer, C.J., Douglas, Wright, Resnick, F.E. Sweeney, Pfeifer and Cook, JJ., concur.