OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 11, 2000

MERIT DOCKET

98-G-998 Glimcher Holdings Limited Partnership v. Fairfield County Board of Revision, Fairfield County Auditor and Lancaster Board of Education. Real Property Tax. Value Found. Board Members concur.

98-M-1305, 98-M-1335 Kenneth Bonnema v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-K-739 Grant and Denise Parsons v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools District Board of Education. Real Property Tax. Value Found. Board Members concur.

99-L-1439 Roger and Carol D. Middaugh v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed-remanded. Board Members concur.

99-L-1760 Nicolae Cranga v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-G-8, 97-G-29 Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-1120 Erieview Plaza Ltd., Owners as of 8/1/95 and Rockwell Investment Co. (Owner as of 1/1/95) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-S-1494 TS Pearl Partners v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-K-251 Noah VI Apartments Ltd., Cuyahoga Metropolitan Housing Authority (Successor in Interest) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-482 Westlake Land Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-A-655 Ernst & Young LLP v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-K-664 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-665 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-666 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-667 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-668 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-669 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-P-1024 Board of Education of the Kettering Moraine City School District v. Montgomery County Board of Revision, the Auditor of Montgomery County and Topvalco Inc., Ltd. Real Property Tax. Stipulated. Board Members concur.

98-A-1213, 98-A-1237, 98-A-1238, 98-A-1239 Susan M. Friedman, Robert Milstein and Mark Milstein, Trustee U/D/T (Mark Milstein Revocable Investment Trust) dtd 8/27/92 v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-M-1282, 98-M-1284, 98-M-1285, 98-M-1286, 98-M-1290, 98-M-1291, 98-M-1292 Parkview Markets, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School District. Real Property Tax. Stipulated. Board Members concur.

98-G-1416 The Toledo Trust Company, 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-G-1468, 98-G-1469 Kmart Corporation (Bross Bros.) v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-205 Society Bank NKA Key Corp. v. Franklin County Board of Revision, the Auditor of Franklin County and Westerville City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-230, 99-S-231 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Boulevard Terrace Apartments. Real Property Tax. Dismissed. Board Members concur.

99-D-297, 99-D-300 Passov, Daniel D. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-320, 99-P-321, 99-P-322, 99-P-323 O&C Limited Liability 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.

99-D-335 Sovran Acquisition Limited Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland MSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-375, 99-K-376, 99-K-381, 99-K-382 Ohio Dev Financing Comm (Owner); Kmart Corporation (Tenant) and Ohio North Ltd Partnership (Owner; Kmart Corporation (Tenant) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board Members concur.

99-S-549 Marcia A. Lanham v. Tuscarawas County Board of Revision and the Tuscarawas County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-591, 99-J-592 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Joseph Rosul. Real Property Tax. Stipulated. Board Members concur.

99-M-796 Forest Brooke Apartments, Inc. v. Delaware County Board of Revision, Delaware County Auditor and the Delaware City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-829, 99-R-830 Goldberg, Marvin J. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-R-1112, 99-R-1143 SSP Realty Company (an Ohio General Partnership) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1207, 99-N-1209 M. Weingold & Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1237, 99-G-1238 Geraci Maryann & Fana Sondra (Trustees of the Jennie Bordonaro Trust) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1548 Wanda J. Brumfield v. Lawrence County Board of Revision and the Auditor of Lawrence County. Real Property Tax. Stipulated. Board Members concur.

99-N-1592 Everett Group of Pointe View, Ltd. v. Summit County Board of Revision, the Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1657 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor and the Blackstone Group. Real Property Tax. Stipulated. Board Members concur.

99-M-1659 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and B & D Investments. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

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. Overruling Motion to Dismiss. Board Members concur.

98-J-731 USS/Kobe Steel Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Correcting January 14, 2000 Decision and Order. Board Members concur.

98-D-1301 Parker Hannifin Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. 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. Correcting Order. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-S-1251 Hendon DDRC BP LLC v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the North Olmsted City School District Board of Education. Real Property Tax. Compelling Discovery.

99-T-1792, 99-T-1797, 99-T-1798, 99-T-1799, 99-T-1813, 99-T-1816, 99-T-1817, 99-T-1818 Carl Milstein, Tr. And Somerset West Apartments, Inc. and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

99-A-1915, 99-A-1928 Jefferson Park of Richmond, an Ohio Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Consolidated.