OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

February 25, 2000

MERIT DOCKET

98-L-677 Merillat Industries, Inc. v. Holmes County Board of Revision and the Holmes County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

99-A-1018, 99-A-1019 G&G Hardware Company v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax Refund. Tax Commissioner reversed-remanded. Board Members concur.

99-L-1290 Para Tech Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-A-1603 Leal, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-A-1778 John K. & Gloria E. Fitch v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.

99-L-1839, 99-L-1840, 99-L-1841, 99-L-1842 FK I Limited Partnership, Fred Maloof v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education for the Dublin City School District. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-D-1388 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.

97-K-322 Ohio Edison Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

97-T-1142 Union Township v. Clermont County Budget Commission, et al. (Budget Commission) (ULGF & ULGRAF). Dismissed. Board Members concur.

98-N-256 Avery Dennison Corp./Figgie Properties Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Strongsville Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-D-822 Eli Mina d/b/a Union City Food Mart v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-M-1055 Board of Education for Maumee City Schools v. Lucas County Board of Revision, the Auditor of Lucas County and Port Lawrence Title & Trust Co. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-L-1440 Blue Cross and Blue Shield Mutual of Northern Ohio v. Lucas County Board of Revision, the Auditor of Lucas County, and the Board of Education of the Washington Local Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-D-86, 99-D-87 Franklin Blvd Nursing Home Inc. v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-208 Society Bank nka Key Corporation v. Franklin County Board of Revision, the Auditor of Franklin County and South-Western City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-408, 99-L-421 Columbus City School District Board of Education and The Cliff's Building #1, Ltd. v. Franklin County Board of Revision, and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-T-546 Larry Liebhart v. Lake County Board of Revision and the Auditor of Lake County. Real Property Tax. Stipulated. Board Members concur.

99-G-769, 99-G-770 Heritage Wholesalers Inc., and Riser Foods Company its Successor as Their Interests May Appear v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Orange City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-P-860 Mary Louise Maupin v. Butler County Board of Revision and the Auditor of Butler County. Real Property Tax. Dismissed. Board Members concur.

99-P-861 Mary Louise Maupin v. Butler County Board of Revision and the Auditor of Butler County. Real Property Tax. Stipulated. Board Members concur.

99-A-1119 J. Scott and Judith A. McKeever v. Tuscarawas County Board of Revision and Tuscarawas County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-A-1273, 99-A-1282 JDN Matchpoint Ltd., An Ohio Limited Liability Co. v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for Springfield Local Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-T-1297 Coventry Limited Partnership v. Union County Board of Revision and the Auditor of Union County. Real Property Tax. Stipulated. Board Members concur.

99-S-1551 Richmond Heights Local School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Hillbrook Realty Associates Limited Liability Company. Real Property Tax. Stipulated. Board Members concur.

99-D-2009, 99-D-2010 Jefferson Park Properties v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Mayfield Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-T-2042 William Houlette v. Columbiana County Board of Revision and the Auditor of Columbiana County. Real Property Tax. Dismissed. Board Members concur.

99-L-2l07, 99-L-2108 Delco Development Corp. v. Hamilton County Board of Revision and the Auditor of Hamilton County, the Board of Education of the Oak Hills Local School District. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-B-1122 First Baptist Church of Milford v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Vacating May 28, 1999 Decision and Order and Granting Parties' Joint Motion to Remand. Board Members concur.

99-N-56 Harbison-Walker Refractories, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

99-K-1402 Brazos Automotive Properties LP v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Reynoldsburg City Schools. Real Property Tax. Remand. Board Members concur.

99-K-1405 Brazos Automotive Properties LP v. Franklin County Board of Revision, the Franklin County Auditor and Board of Education of the Bexley City Schools. Real Property Tax. Remand. Board Members concur.

99-K-1406 Brazos Automotive Properties LP v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Remand. Board Members concur.

99-G-1565 Brazos Automotive Properties LP v. Montgomery County Board of Revision, the Montgomery County Auditor and the Board of Education of Huber Heights City Schools. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-J-1783, 99-J-1784, 99-J-1826 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Aldi, Inc. Real Property Tax. Consolidated.

99-P-1787, 99-P-1788, 99-N-1800, 99-L-1837 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Horizon Operations, Inc. Real Property Tax. Consolidated.