GRENDELL, Judge.
{¶ 1} This is an accelerated calendar appeal. Plaintiffs, James and Toni Aspinwall ("appellants"), appeal the November 20, 2000 judgment entry by the Lake County Court of Common Pleas, dismissing their administrative appeal in favor of the city of Mentor ("Mentor"), the Mentor Board of Tax Review, and the Central Collection Agency ("CCA"). Defendants are collectively referred to as "appellees" in some instances. For the following reasons, we...
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