OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 4, 2000

MERIT DOCKET

99-K-531 Wyandot Ltd., Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.

99-J-1013 Nael M. Yasin v. Franklin County Auditor, Franklin County Board of Revision and Southwestern City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

96-D-1387 Ameritech v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland MSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-T-1644 BP America, Inc./The Standard Oil Company v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga county and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-B-139, 97-B-140 Central Nat'l Bank v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-D-849 Ameritech v. Board of Revision of Franklin County, Auditor of Franklin County and Upper Arlington CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-A-1087 People's Federal Savings Bank, et al. v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-G-1158 Nordonia Hills Board of Education v. Summit County Board of Revision, Summit County Auditor and S & B Metal Products. Real Property Tax. Dismissed. Board Members concur.

97-N-1538 Medusa Corporation v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-T-1545, 97-T-1546, 97-T-1547, 97-T-1548, 97-T-1549, 97-T-1550 Western Reserve Telephone Company and Alltel Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-J-55, 98-J-56 Daniel G. Kamin Cleveland Enterprises v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-243 Chagrin-Lee Associates v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

98-L-1058, 98-L-1059 Charter One Bank, FSB as Successor in Interest to People's Savings Association v. Lucas County Board of Revision, the Auditor of Lucas County and Washington City Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-M-1154 Beachwood City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Renaissance on Chagrin, LLC. Real Property Tax. Stipulated. Board Members concur.

98-A-1403 Society Bank & Trust now DBA Key Bank (Key Corp.) v. Lucas County Board of Revision, Lucas County Auditor and Washington Local Schools Board of Education. Real Property Tax. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-R-1407 The Toledo Trust Co., Now Dba Key Bank (Key Corp.) v. Lucas County Board of Revision, the Auditor of Lucas County and Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-N-1408 The Toledo Trust Co., Now Dba Key Bank (Key Corp.) v. Lucas County Board of Revision, the Auditor of Lucas County and Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-D-1443 Sears Roebuck & Co. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Richmond Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-214 Franklin Bank NKA Key Corp. 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-L-215 Franklin Bank, NKA Key Corp. 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-258, 99-A-259 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 1799-1873 Beall Ave. Co., Inc. Real Property Tax. Stipulated. Board Members concur.

99-N-268, 99-N-269 Frankelite Realty Company v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-272, 99-S-273 Garfield Mall Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-311 Schmidt Development Co., Ltd., Sarah J. Schmidt, Trustee v. Board of Revision of Franklin County, Auditor of Franklin County and Groveport-Madison LSD Bd. of Edn. Real Property Tax. Dismissed. Board Members concur.

99-D-474 Bethel Road Investment Company, Inc. v. Board of Revision of Franklin County, Auditor of Franklin County and Worthington CSD Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-A-520 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Gaslight Square Village LP. Real Property Tax. Dismissed. Board Members concur.

99-K-575, 99-K-576, 99-K-582, 99-K-583 Weston, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-B-683 A. Thomas Bundy, M.D., F.A.A.D. v. Tuscarawas County Board of Revision and the Auditor of Tuscarawas County. Real Property Tax. Stipulated. Board Members concur.

99-P-693, 99-P-694 Ivanhoe-Cleveland Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-R-744 Chagrin-Lee Associates v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-798 John R. Lamer and Janice T. Filipski v. Summit County Board of Revision and the Auditor of Summit County. Real Property Tax. Stipulated. Board Members concur.

99-D-840 Streetsboro City School District Board of Education v. Board of Revision of Portage County, Auditor of Portage County and R & H Service, Inc. Real Property Tax. Stipulated. Board Members concur.

99-L-948 City of Dublin v. Franklin County Board of Revision, the Auditor of Franklin County and the Dublin City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-964 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Seachrist Real Estate Co. Real Property Tax. Stipulated. Board Members concur.

99-M-1033, 99-M-1034 Harbor Court 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-1061 328 Civic Center Drive Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools District. Real Property Tax. Dismissed. Board Members concur.

99-L-1065 Shaker Associates LTD v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-1098 Bedford Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and State of Wisconsin Investment Board. Real Property Tax. Dismissed. Board Members concur.

99-T-1160 Charles Abookire Real Estate, (Management) v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1189, 99-A-1190 Shaker Heights Housing Association v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1225, 1236 Solon Road Ltd. Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1300 Charles Abookire Real Estate, (Management) v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1391 Video Star Entertainment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

99-T-1404 PPG Industries, Inc., Pittsburgh Plate Glass Co. v. Summit County Board of Revision, the Auditor of Summit County and Barberton City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-S-1511, 99-S-1512 South Euclid Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and C.I.A. Properties,, an Ohio General Partnership. Real Property Tax. Stipulated. Board Members concur.

99-L-1547 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and Van Scoy Real Estate Limited. Real Property Tax. Dismissed. Board Members concur.

99-M-1751 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and the Forest Park Development Corp. Real Property Tax. Dismissed. Board Members concur.

99-N-1771 Findlay Green II Ltd. Part. v. Hancock County Board of Revision, the Auditor of Hancock County, and the Findlay City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1855 Bruns Building & Development, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

99-S-2025 Miracit Development Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-K-91 Newfield Publications, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

96-R-301 Randolph J. Agley and Judith A. Agley v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board Members concur.

96-N-302 James R. Agley v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board Members concur.

96-R-303 Michael T. & Nancy E. Timmis v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Certification. Board Members concur.

96-N-477, 96-N-478 Sovran Self Service Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Certification. Board Members concur.

96-P-1422 Clayton Mrohaly, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Order Retaining Jurisdiction. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson dissents.

96-P-1423 Clayton Mrohaly, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Finding Jurisdiction Upon Reconsideration. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson dissents.

97-J-743, 97-J-744 Laura F. Ross, Officer of NavStar Marine Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Withholding Tax. Certification. Board Members concur.

98-T-384, 98-T-385 Board of Education of the Whitehall City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Buckwheat Ltd/Candida Ltd. Real Property Tax. Certification. Board Members concur.

98-B-441 Data General Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

98-S-932 Joan M. Hall v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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. Granting Motion to Compel Discovery.

99-K-1649, 00-K-81 Curt H. Painter v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Denying Motion to Consolidate Appeals.

99-A-1715, 99-A-1727* Beach House Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.

99-L-1718, 99-L-1721* Priore, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid City School District Bd. of Edn. Real Property Tax. Consolidated.

99-L-1718, 99-L-1721 Priore, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid City School District Bd. of Edn. Real Property Tax. Correcting Order.

99-M-1828, 99-M-1831, 99-M-1832 Paul J. Everson 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-L-1972* Delaware City Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Amerihost Management. Real Property Tax. Extending the Discovery Time, Ordering Discovery Completed and Setting Telephone Mediation Date.

99-S-2103, 99-S-2113* Euclid-Noble Arms, An Ohio General Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the East Cleveland City District Board of Education. Real Property Tax. Consolidated.

*Issued Previously