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AGREEMENT FOR TAX APPEAL SERVICES

         This Agreement for Tax Appeal  Services  ("Agreement")  is made on this
_____ day of ___________,  199_____,  by and between  CARDINAL REALTY  SERVICES,
INC.    ("Cardinal")    and     ________________________________________________
("Owner").

          1.  DEFINITIONS:  For the purposes of this  Agreement,  the  following
terms shall have the meanings as hereinafter set forth:

          (a)  Property:   the   real   property   located   in  the   City   of
               ___________________,  County  of  _______________  and  State  of
               ______________, being Tax Parcel No.___________.
          (b)  Tax Appeal  Services:  those  services  described in Section 3 of
               this Agreement.
          (c)  Fees: Twenty-five Percent (25%) of the following amounts: (i) the
               difference  between the annual real estate taxes for the property
               for the year  199____  and the first  year  after  the  reduction
               obtained  as a result of the  performance  by Cardinal of the tax
               appeal  services  and (ii) any  refund  of  previously  paid real
               estate taxes, including any interest or penalties,  obtained as a
               result of the performance by Cardinal of the tax appeal services.
          (d)  Expenses:  all amounts  paid by Cardinal in  connection  with the
               performance of tax appeal services including, without limitation,
               filing  fees,   postage  copying,   overnight  delivery  charges,
               reasonable  amounts  for  travel  outside  the  Greater  Columbus
               Metropolitan area, and appraisals or other professional  services
               performed by any personnel  which are not employed on a full-time
               basis by Cardinal.

          2.  ENGAGEMENT:  The Owner  hereby  agrees to engage,  and hereby does
engage,  Cardinal  for the purpose of providing  tax appeal  services and to pay
Cardinal the fees and expenses  pursuant to the terms and  conditions  specified
herein.

          3.  SERVICES:  Cardinal  agrees to provide the  following  services in
connection with the real estate taxes of the property:

          (a)  an  analysis  of the  real  estate  taxes as they  relate  to the
               valuation  of  the  property  as  assessed  by  the   appropriate
               governmental  authority  and the amount of the real estate  taxes
               levied thereby;
          (b)  a  recommendation  to the Owner of the  advisability of filing an
               appeal of the assessed valuation of the property or the amount of
               the taxes as they may relate thereto;
          (c)  the  filing and  prosecution  of an appeal  with the  appropriate
               governmental  authority  seeking a reduction of the amount of the
               real estate taxes;
          (d)  completion  and  signature  of any  forms or other  documents  in
               connection with the performance of any of the services enumerated
               herein;
          (e)  the retention of any professional real estate appraisers or other
               professional  whose  services  are  required  in order to file an
               appeal for a reduction of the real estate taxes;
          (f)  negotiating  any  settlement  of any appeal  relating to the real


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               estate taxes with the appropriate  governmental authority subject
               to the terms set forth in this Agreement; and
          (g)  any other services  reasonably required in connection with any of
               the  foregoing to obtain a reduction in the amount of real estate
               taxes levied against the property.

          4.  APPOINTMENT OF AGENT:  Owner does hereby  appoint  Cardinal as its
sole and exclusive  agent and  attorney-in-fact  for the  performance of the tax
appeal services and authorizes  Cardinal to execute, on its behalf, all forms or
other legal documents which are reasonably  required in the rendering of the tax
appeal services.  Owner  authorizes  Cardinal to enter upon the property for the
purpose  of  making  any  physical  inspection  as may be  deemed  necessary  by
Cardinal.  Owner agrees to permit Cardinal  access to any records  maintained by
the  Owner  which  relate  to the  real  estate  taxes or the  valuation  of the
property.

          5.  DECISION TO APPEAL OR SETTLE:  The Owner  shall  retain all rights
relating to the decision to appeal the assessed valuation of the property or the
amount of the real  estate  taxes.  In the  event an  appeal is not  undertaken,
whether  pursuant to a  recommendation  by  Cardinal  or by the  decision of the
Owner,  Owner  agrees to pay the fee as  specified  above.  The Owner shall also
retain all rights to accept any  settlement  of any  appeal,  or of any offer to
settle without any appeal,  which may be obtained by Cardinal in connection with
its performance hereunder.

          6. PAYMENTS:  Payment of fees and expenses shall be made within thirty
(30) days of the date of  billing.  The Owner  shall be liable  for all fees and
expenses due hereunder  regardless of any transfer of the property,  or any part
thereof,  prior to the final  determination of any appeal seeking a reduction in
the real estate taxes of the property.

          7.  MISCELLANEOUS:  Nothing herein shall be construed as a guaranty or
warranty,  either express of implied, by Cardinal as to any specific result from
Cardinal's performance hereunder. Notwithstanding the foregoing, Cardinal agrees
to use its best  efforts to effect the most  favorable  outcome for the Owner in
the rendering of the taxes appeal  services.  In the event any of the tax appeal
services  performed by Cardinal  shall be adjudged,  by the highest court of the
state where the property is  situated,  to be an  unauthorized  practice of law,
this Agreement shall be reformed to delete  therefrom any part which has been so
adjudged.  The fees shall be reduced by an amount equal to the applicable hourly
rate for the portion of the tax appeal services performed by Cardinal which have
been adjudged to be an authorized practice of law.

          IN WITNESS WHEREOF, this Agreement has been made by the parties hereto
as of the date first above written.

CARDINAL REALTY SERVICES, INC.                              OWNER

BY:________________________________         ____________________________________
                                                            (NAME)

ITS:________________________________        BY: ________________________________