Hoover Universal, Inc. v. Limbach (62 Ohio St. 3d 1434, 1991)

Board of Tax Appeals, Nos. 87-D-771, 87-C-772 and 87-J-773. Reported at 61 Ohio St.3d 563, 575 N.E.2d 811. On motion for rehearing. Rehearing denied.

Resnick, J., dissents.