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LOMAZ FINANCIAL CORP v. LIMBACH

Nos. 90-P-2272 and 90-P-2276.

77 Ohio App.3d 568 (1991)

LOMAZ FINANCIAL CORPORATION et al., Appellants, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Portage County.

Decided October 2, 1991.

Attorney(s) appearing for the Case

Mark H. Ludwig, for appellants.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

FORD, Presiding Judge.

Appellants, Lomaz Financial Corporation and Midwest Fireworks Manufacturing Co., Inc., appeal from two separate decisions of the Board of Tax Appeals ("BTA") dismissing their respective cases pursuant to R.C. 5717.02. Appellants filed separate notices of appeal with this court pursuant to R.C. 5717.04. Each notice specified identical errors, and the appeals have been consolidated for hearing and disposition. The facts are not in dispute.

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