OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

January 14, 2000

MERIT DOCKET

96-K-904 True Christianity Evangelism v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed on Remand. Board Members concur.

97-J-93 Wilnet, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

97-S-343, 97-S-356, 97-S-357, 97-S-471 Olmsted Falls Village Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Value Found. Board Members concur.

97-M-960, 97-M-961 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Friendship Village of Dublin, Ohio, Inc. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-M-962 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Friendship Village of Dublin, Ohio, Inc. Real Property Tax. Board of Revision affirmed. Board Members concur.

97-M-963 through 97-M-968 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Friendship Village of Dublin, Ohio, Inc. Real Property Tax. Board of Revision affirmed. Board Members concur.

98-J-731 USS/Kobe Steel Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

99-G-406 Rex Overstreet v. Hamilton County Board of Revision, et al. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

99-G-407 Rex Overstreet v. Hamilton County Board of Revision, et al. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

99-G-1210 Roger B. Seely v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Board Members concur.

99-A-1504 Paul E. and Pamela A. Solomon v. Thomas Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-M-1601* Vivian E. Betts v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax Penalty. Lack of Jurisdiction-dismissed. Board Members concur.

99-K-1753 Auburn Meadows Farm LTD. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-T-776, 96-T-780 Heritage Hills, Ltd., Phase II, and Heritage Hills, Inc. v. Ross County Board of Revision and the Auditor of Ross County. Real Property Tax. Stipulated. Board Members concur.

97-G-114, 97-G-115 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Comet Group Ltd. Real Property Tax. Dismissed. Board Members concur.

97-G-385 Luther House v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Mayfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-775 The Everett W. and Callie R. Sharp Trust v. Scioto County Board of Revision and Scioto County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-A-980 Pleasant Lake Nursing Home, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-D-1151 Garro Properties LLC v. Board of Revision of Summit County, Auditor of Summit County and Akron CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-28 West Hills Apt. Ltd. v. Hamilton County Board of Revision, the Auditor of Hamilton County and Oak Hills Local School District. Real Property Tax. Stipulated. Board Members concur.

98-M-169, 98-M-170, 98-M-171, 98-M-172 Kaiser Foundation Health Plan of Ohio v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-R-246 Angeles Partners XV v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-360 Anheuser-Busch, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-J-386, 98-J-387, 98-J-388, 98-J-389 Kaiser Foundation Health Plan of Ohio v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-463, 98-G-464, 98-G-465 Ohio Bell Telephone Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-R-880 Second National Bank/Arden & Assoc. Ltd. v. Trumbull County Board of Revision and Trumbull County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-G-904 Penny P. Seeskin v. Hamilton County Board of Revision, Hamilton County Auditor and Princeton City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-A-1015, 98-A-1068 Kettering-Moraine City Schools Board of Education and Crown Credit Company, Ltd. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-1047, 98-K-1048 Charter One Bank FSB as Successor in Interest to People's Savings Association v. Lucas County Board of Revision, Lucas County Auditor and Board of Education for Washington Local Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-N-1080 Premier Bank & Trust, an Ohio Banking Corporation v. Lorain County Board of Revision, Lorain County Auditor and the Oberlin City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-1102 West Chester Village Mall v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-G-1108 Elyria Savings & Trust National Bank, et al. v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-A-1206, 98-A-1207, 98-A-1215 Cleveland Board of Education and Northpoint Athletic Club II, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-P-1275 Harter Bank & Trust Co., dba Key Bank v. Stark County Board of Revision, Stark County Auditor and Jackson Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-G-1317, 98-G-1318, 98-G-1319, 98-G-1320 Ohio Bell Telephone Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Tax. Dismissed. Board Members concur.

99-R-228 Canterbury Way, Ltd. v. Franklin County Board of Revision, the Auditor of Franklin County and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-247, 99-A-248 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Normand Nelson Limited Liability Company. Real Property Tax. Stipulated. Board Members concur.

99-N-251, 99-N-252, 99-N-256, 99-N-257 Darling & Company and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-720 Ronald M. and Nancy A. Spohn v. Delaware County Board of Revision, Delaware County Auditor and Westerville City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-754 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-962 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Susa Partnership L.P., a Tennessee Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-D-1023 David Schwab v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-K-1192 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-1231, 99-J-1232 Meijer Inc., as successor in interest to Thrifty Findlay Inc. v. Clermont County Board of Revision, Clermont County Auditor and Milford Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-B-1261 Donald L. Horsley v. Scioto County Board of Revision and Scioto County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-1301 Center Properties, Ltd. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1388 William and Martha Andrews v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1835 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

96-B-641 Victoria Plaza Limited Liability Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The North Olmsted Board of Education. Real Property Tax. Certification. Board Members concur.

98-G-370 Brian C. Bleggi, Inc. DBA On The Way v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Denying Motion for Reconsideration. Board Members concur.

98-G-371 PaPa Aldo's Pizza, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Denying Motion for Reconsideration. Board Members concur.

98-N-1268 Concrete Technology, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-J-217 Charles Brake and Barbara Brake v. Franklin County Auditor, Franklin County Board of Revision and Columbus City School District Board of Education. Real Property Tax. Correcting Order. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-K-1664, 97-K-1665 Canton City School District Board of Education v. Stark County Board of Revision, the Stark County Auditor and Columbia CSA/HS Greater Canton Area Healthcare System LP. Real Property Tax. Scheduling Appeals.

98-G-395* Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Seven Seventeen HB Philadelphia Corp. 2. Real Property Tax. Compelling Discovery.

99-R-1248, 99-N-1255, 99-N-1256 Parma City School Dist. Bd. of Edn. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and York Pearl Associates. Real Property Tax. Granting Motion to Extend Discovery.

99-K-1460, 99-K-1475 Spalding Leasing Company, A Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Denying Motion to Extend Discovery.

99-N-1621, 99-N-1629, 99-N-1654, 99-N-1655, 99-N-1622, 99-N-1630 Associated Estates Realty Corporation and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Associated Estates Realty Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brecksville/Broadview Heights Board of Education. Consolidated.

99-M-1765, 99-M-1766, 99-M-1767, 99-M-1768 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and West Ninth Parking Company. Real Property Tax. Consolidated.

99-G-1275, 99-G-1280, 99-G-1281* Sabeda Realty Co. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

99-G-1392, 99-G-1393, 99-G-1394, 99-G-1395, 99-G-1396 and 99-G-1397 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Community Circle Ltd. Real Property Tax. Consolidated.

*Issued Previously