OPINIONS OF THE SUPREME COURT OF OHIO The full texts of the opinions of the Supreme Court of Ohio are being transmitted electronically beginning May 27, 1992, pursuant to a pilot project implemented by Chief Justice Thomas J. Moyer.

Please call any errors to the attention of the Reporter's Office of the Supreme Court of Ohio. Attention: Walter S.

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NOTE: Corrections may be made by the Supreme Court to the full texts of the opinions after they have been released electronically to the public. The reader is therefore advised to check the bound volumes of Ohio St.3d published by West Publishing Company for the final versions of these opinions.

The advance sheets to Ohio St.3d will also contain the volume and page numbers where the opinions will be found in the bound volumes of the Ohio Official Reports.

Zupancic, Cty. Auditor, et al., Appellants, v. Tracy, Tax Commr., Appellee. [Cite as Zupancic v. Tracy (1994), Ohio St.3d .]

Taxation -- Tax Commissioner's recalculation of ten percent property tax rollback reimbursements involves a ministerial function and is not a final determination appealable under R.C. 5717.02. (Nos. 93-632 and 93-633 -- Submitted January 12, 1994 -- Decided February 16, 1994.)

Appeals from the Board of Tax Appeals, Nos. 91-D-1450 and 91-D-1451.

Steven C. LaTourette, Lake County Prosecuting Attorney, and William L. Sheroke, Assistant Prosecuting Attorney, for appellants.

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

The decisions of the Board of Tax Appeals are affirmed on the authority of Makowski v. Limbach (1992), 62 Ohio St.3d 412, 583 N.E.2d 1302.

Moyer, C.J., A.W. Sweeney, Douglas, Wright, Resnick, F.E.

Sweeney and Pfeifer, JJ., concur.