OHIO BOARD OF TAX APPEALS


12:00 P.M. FRIDAY

February 18, 2000

MERIT DOCKET

96-S-530 TV Fanfare Publications, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Order to Tax Commissioner upon Remand. Board Members concur.

96-D-646, 96-D-647 Banc One Capital Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Dealer in Intangibles Tax. Tax Commissioner affirmed. Board Members concur.

97-T-889, 98-T-333 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board Members concur.

98-N-428 Chris Andrews, Dba Chris Warped Records v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-M-983 Board of Education of the Kettering-Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Georgetown of Kettering, Inc. Real Property Tax. Value Found. Board Members concur.

98-A-1274 ALSAN Corporation v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Value Found. Board Members concur.

99-K-1891 Smith & Johnson Construction Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-J-387, 98-J-287 KJG Landerbrook Office Park, Inc. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-T-524, 99-T-1093, 99-T-1094 Strongsville Board of Education and The City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Robert I. Broida, Trustee, and Marc Glassman, Inc. Real Property Tax. Stipulated. Board Members concur.

97-D-971 Milford Associates v. Clermont County Board of Revision and the Auditor of Clermont County. Real Property Tax. Stipulated. Board Members concur.

97-T-1140 Miami Township v. Clermont County Budget Commission, et al. Budget Commission/ULGF & ULGRAF. Dismissed. Board Members concur.

98-N-1042 Larchmont Associates Ltd. Part., et al. v. Lucas County Board of Revision, the Auditor of Lucas County and the Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-R-1175, 98-R-1185 Daniel G. Kamin Cleveland Enterprises v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-210 Borror Realty Co. and Key Corp., fna Society National Bank v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City School District. Real Property Tax. Stipulated. Board Members concur.

99-A-340, 99-A-341 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Barth Industries, Inc. Real Property Tax. Stipulated. Board Members concur.

99-N-958 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1086 Alexander and Sandra Athens v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-1233, 99-L-1234 Med-Apt Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1285, 99-T-1286 Orange City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Prefco IV Ltd. Part., A Conn. Ltd. Part. dba Key Bank (Key Corp.). Real Property Tax. Dismissed. Board Members concur.

99-J-1420 Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and Fogarty Enterprises. Real Property Tax. Stipulated. Board Members concur.

99-T-1812 Publishers Outlet of Columbus, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-N-374 Columbus Board of Education v. Franklin County Board of Revision, Auditor of Franklin County and Inner City Catholic Parishes, Inc. Real Property Tax. Certification. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-N-1487, 99-N-1488, 99-N-1502, 99-N-1503 Copley-Fairlawn City School District Board of Education and Montrose Development Inc. v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Consolidated.

99-K-1594, 99-K-1595, 9-K-1596, 99-K-1597* EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Consolidating Appeals, Granting Motion to Compel Discovery as Modified and Denying Motion to Extend Discovery.

99-N-1678, 99-N-1679 Scheer Properties Ltd. and Kostelnik, Michael R. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Euclid City School District Board of Education. Real Property Tax. Consolidated.

99-S-1904, 99-S-1905 1/1/98 - The Alpha Company Ltd. Part., Juan Chahda and Lillian Chahda and Owner as of 2/4/99 WRRS, LLC (World Resource Recovery Systems) v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

*Issued Previously