OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 17, 2000

MERIT DOCKET

97-M-586 Aristech Chemical Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

97-N-712 Tranor Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

97-G-1204 Daniel R. O'Neil v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools District Board of Education. Real Property Tax. Value Found. Board Members concur.

97-G-1205 Daniel R. O'Neil v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools District Board of Education. Real Property Tax. Value Found. Board Members concur.

97-G-1206 Daniel R. O'Neil v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools District Board of Education. Real Property Tax. Value Found. Board Members concur.

98-S-228 Hyun Kyung Kim, Responsible Party of Hyun Kyung Kim, Inc., dba Lisa's Beauty Supply v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-A-500, 98-A-501 Developers Diversified Realty Corporation, et al. v. Ashland County Board of Revision and Ashland County Auditor. Real Property Tax. Value Found. Board Members concur.

98-L-928 JGT Enterprises, Inc., An Ohio Corporation and Lorain County Savings & Trust Co. v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

99-B-1953 New Paris, L.P. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-R-2017 Marketing Services by Vectra, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-G-342 Somerset West Apartments Inc., et al. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

96-P-1422 Clayton Mrohaly - Trustee 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.

96-P-1423 Clayton Mrohaly - Trustee 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.

97-B-347 Alvin I. Krenzler, Successor Trustee to Julius Paris v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-412 Greyhound Lines, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-665, 97-G-666 Central Valley Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-T-975 Sears Roebuck & Company v. Clermont County Board of Revision and the Auditor of Clermont County. Real Property Tax. Stipulated. Board Members concur.

97-P-1352 GTE North, Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utilities Property Tax. Dismissed. Board Members concur.

97-P-1353 GTE North, Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utilities Property Tax. Dismissed. Board Members concur.

97-K-1567 The First Federal Savings Bank v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-K-1619, 97-K-1620, 97-K-1621 Cleveland Electric Illuminating Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

97-R-1622, 97-R-1623, 97-R-1624 Toledo Edison Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-179, 98-K-180, 98-K-181, 98-K-182, 98-K-183 Toledo Edison Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-K-184, 98-K-185, 98-K-186, 98-K-187, 98-K-188 Cleveland Electric Illuminating Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

98-R-196 Mary & Donald Buken v. Hamilton County Board of Revision, Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-K-503 East Cleveland II Apts. Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-552 First Financial Bancorp. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

98-S-625 Teledyne Industries, Inc. v. Portage County Board of Revision, the Portage County Auditor and the Field Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-P-892 GTE North, Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utilities Property Tax. Dismissed. Board Members concur.

98-A-913, 98-A-921 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea Parkway Shops Co. Real Property Tax. Stipulated. Board Members concur.

98-N-920 Aldi, Inc. v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-N-1062, 98-N-1063 Central Toledo Affordable Housing Partnership, L.P. v. Lucas County Board of Revision, Lucas County Auditor and Toledo Public Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-P-1069 Terry L. Schaich v. Lucas County Board of Revision, the Lucas County Auditor and the Board of Education for Toledo Public Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-J-1133 West 150th Industrial Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-151 Sharad Buddhdev v. James J. Lawrence, Tax Commissioner of Ohio. Withholding Tax. Dismissed. Board Members concur.

99-M-152 Sharad Buddhdev v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

99-G-324, 99-G-325 Simon David v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-342, 99-P-343, 99-P-356, 99-P-357 Cleveland Board of Education v. Cuyahoga County Boad of Revision, the Cuyahoga County Auditor and Donald Kravitz & Broken Wheel Auto Parts and Wrecking, Inc. Real Property Tax. Stipulated. Board Members concur.

99-T-373 Gary and Pearle Martin v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Dismissed. Board Members concur.

99-L-445, 99-L-446 R. Temple Dunlop 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-G-536 SNS Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange City School District. Real Property Tax. Dismissed. Board Members concur.

99-G-537 SNS Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange City School District. Real Property Tax. Dismissed. Board Members concur.

99-K-620, 99-K-621 Charter One Bank F.S.B. as Successor In Interest to the First Federal Savings Bank, an Ohio Banking Assoc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-763 Teledyne Industries, Inc. v. Portage County Board of Revision, the Portage County Auditor and the Field Local School District 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-L-963 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Executive Hotel group OH-1 LLC. Real Property Tax. Stipulated. Board Members concur.

99-J-982 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Amler Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-B-1185, 99-B-1186, 99-B-1368 Bernard M. McCann v. Ottawa County Board of Revision, the Ottawa County Auditor and the Put-in-Bay Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1257 Stems Design, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

99-N-1385 Joseph A. Crum v. Franklin County Board of Revision, Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-A-1398 Mail-Well I Corporation v. Thomas A. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

99-A-1399 Mail-Well Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

99-J-1444 Randy Mark & Angela Ray v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-K-1649 Curt H. Painter v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed. Board Members concur.

99-D-1686 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Alvin I. Krenzler, Successor Trustee to Julius Paris. Real Property Tax. Dismissed. Board Members concur.

99-K-1693 84 Lumber Company v. Hamilton County Board of Revision, the Hamilton County Auditor and the Princeton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1712 Rich's Department Stores, Inc. (formally known as Lazarus Real Estate, Inc.) v. Hamilton County Board of Revision, Hamilton County Auditor and Oak Hills Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-1811 Denzil Miller v. Franklin County Board of Revision, Franklin County Auditor and Westerville City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-1846 DDR Continental LP v. Franklin County Board of Revision, the Auditor of Franklin County and the South-Western City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-G-1913 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Auditor of Hamilton County and the Board of Hamilton County Commissioners. Real Property Tax. Stipulated. Board Members concur.

99-T-1981 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Gund Realty Company. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-G-121 C.R. Noble and Eric and Steven Calabrese v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissing the Board of Education as a Party. Board Members concur.

97-A-250, 97-A-251, 97-A-258, 97-A-259 Board of Education of the Columbus City Schools, et al. v. Franklin County Board of Revision, Franklin County Auditor, et al. Real Property Tax. Certification and Order. 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. Correcting Order.

98-A-266 Cincom Systems, Incorporated v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Certification and Order.

98-P-466 ALKOP, Inc. v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Certification and Order. Board Members concur.

98-J-481 Cincinnati School District Board of Education v. Board of Revision of Hamilton County, Hamilton County Auditor and Candlewood, Ltd. Real Property Tax. Certification and Order. Board Members concur.

99-M-648 Blimpie International, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-A-2021 Sanford and Lois Litvak v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-G-121 C.R. Noble and Eric and Steven Calabrese v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Finding Jurisdiction/Scheduling Hearing.

97-D-1412* First National Bank of Ohio v. Summit Cty. Bd. of Revision, et al. Real Property Tax. Requested Continuance Order Denied.

99-R-649, 99-R-650, 99-R-651, 99-R-652 Lakeshore Club Residence Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Consolidated.

99-L-1400 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ohio Bell Telephone Company, et al. Real Property Tax. Denying Motion for Protective Order and Extending Time for Discovery.

*Issued Previously