OHIO BOARD OF TAX APPEALS

1:00 P.M. FRIDAY

March 3, 2000

MERIT DOCKET

97-M-905 Pataskala Investments Co., Ltd. and Richard and Loraine Severance v. Licking County Board of Revision, the Licking County Auditor and the Licking Heights Local School District. Real Property Tax. Value found. Board Members concur.

98-N-332 William A. Nappi, Jr. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-S-704 22 North Park Place Ltd., aka Torrence Corp. - Stephen Layman, Trustee v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Value found. Board Members concur.

98-T-710, 98-T-711 Roby Co., L.P. v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

98-G-1312 Robert A. and Bonnie B. Cready v. Lucas County Board of Revision and the Lucas County Auditor. Lack of Jurisdiction-dismissed. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-T-521 Marie Eberth Catering, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-P-975 Webster Industries, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-J-1480 Louisville Church of Christ v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-S-1656 Devin Needles v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

99-S-1779 Ivy, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-T-1356 HCR Limited Partnership v. Jackson County Board of Revision, the Auditor of Jackson County, and the Jackson City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-1390 Jack Alexander, Responsible Party of Alexander & Alexander, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Dismissed. Board Members concur.

97-S-1663 Board of Education of the Huber Heights City School District v. Montgomery County Board of Revision, the Montgomery County Auditor, and Huber Heights Amvets Post 464, Inc. Real Property Tax. Stipulated. Board Members concur.

98-G-451 Cincinnati Bell Telephone Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Tax. Dismissed. Board Members concur.

98-G-452 Cincinnati Bell Telephone Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Tax. Dismissed. Board Members concur.

98-G-453 Cincinnati Bell Telephone Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-N-1454 Neal Terrace Apartments 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-S-809 Acquiport/Amsdell II Part. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the North Olmsted Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-847 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Portage County Auditor and D. H. Myers Homes, Inc. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

99-D-369, 99-D-370* Bedford Retirement Village LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Denying Appellee's Motion to Compel Discovery. Board Members concur.

99-S-1289 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, the Franklin County Auditor and Brazos Automotive Properties, L.P. Real Property Tax. Remand. Board Members concur.

99-T-1580 Leo A. and Nancy Jean B. Frailey v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-D-369, 99-D-370* Bedford Retirement Village LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Denying Appellee's Motion for Continuance.

99-G-431, 99-G-432* Euclid Hill Villa v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid City School District Board of Education. Real Property Tax. Compelling Discovery.

99-T-1890, 99-T-1906, 99-T-1907 Cleveland Heights/University Heights Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and SCIT, Inc.
SCIT, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Designating Complex Litigation and Consolidating Appeals.

* Previously issued.