
    Zupancic, Cty. Auditor, et al., Appellants, v. Tracy, Tax Commr., Appellee.
    [Cite as Zupancic v. Tracy (1994), 68 Ohio St.3d 334.]
    
      (Nos. 93-632 and 93-633
    Submitted January 12, 1994
    Decided February 16, 1994.)
    
      Steven C. LaTourette, Lake County Prosecuting Attorney, and 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. Limhach (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.  