
    92-2350.
    Barclay Energy Corp. v. Limbach.
   Board of Tax Appeals, Nos. 90-Z-191, 90-Z-192 and 90-Z-193. Reported at 66 Ohio St.3d 1479, 612 N.E.2d 329. On motion for rehearing. Rehearing denied.

Moyer, C.J., and Douglas, J., dissent.  