
    Parkwood Villa, Inc., Appellant, v. Cuyahoga County Auditor, Appellee.
    (No. 41260
    Decided March 13, 1968.)
    
      Messrs. Kahn, Kleinman, Yanowits & Annan, Mr. Neil Kurit, and Mr. Fred Siegel, for appellant.
    
      Mr. John T. Corrigan, prosecuting attorney, and Mr. Thomas P. Cyrus, for appellee. .
   Per Curiam.

The applicant is not entitled to remission of taxes and penalties under the clear language of Section 5713.08 of the Revised Code. The decision of the Board of Tax Appeals is affirmed on the authority of Lincoln Memorial Hospital, Inc., v. Warren, Auditor, 13 Ohio St. 2d 109.

Decision affirmed.

Zimmerman, Matthias, O’Neill, Herbert and Brown, JJ., concur.

Taft, C. J., concurs in the judgment.  