Board of Tax Appeals, No. 1999-L-1352. Reported at 98 Ohio St.3d 1507, 2003-0hio-1572, 786 N.E.2d 58. On motion for reconsideration and motion for stay of April 2, 2003 judgment entry pending ruling on motion for reconsideration. Motions denied.
Cook, J., not participating.