Ohio Court of Appeals April 11, 1994, Nos. 65027-65040, 65154, 65155 and 66109. (Trebmal Construction, Inc. v. Cuyahoga County Board of Revision)

August Pryatel, Judge.

The issue presented in these consolidated appeals is whether the Board of Tax Appeals (“BTA”) may permit the Cleveland Board of Education and Warrensville Heights Board of Education to dismiss their appeals to the BTA after the school boards had obtained dismissal of an opposing taxpayer’s tax appeal to the court of common pleas pursuant to R.C. 5717.05 as amended.