Board of Tax Appeals, No. 00-M-2065. Sua sponte, cause consolidated with 01-1009, Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, Board of Tax Appeals, Nos. 00-K-1751, OO-K-1752, 00-K-1753, OO-K-1754, 00-K-1755, 00-K-1756, 00-K-1757 and OO-K-1758.
Cook, J., not participating.