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.