HOFSTETTER, J.
Northfield Park Associates (hereinafter referred to as ("Northfield") is an Ohio partnership. Northfield owns the Northfield Park Harness Racing Track, which is located partially within the village of Northfield in Summit County and partially within the village of Walton Hills in Cuyahoga County.
At all times pertinent to the appeals before us, Northfield had leases with several different entities for the use of the track and its facilities...
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