OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

March 24, 2000

MERIT DOCKET

98-T-640 Cheryl Brooks Garland v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-M-1141, 98-M-1142 Northfield Homes, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Remanded. Board Members concur.

99-R-674 T.D. Management, Ltd. v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

99-T-1462, 99-T-1463, 99-T-1464 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Auditor of Hamilton County and Mirge, Inc. Real Property Tax. Value Found. Board Members concur.

99-K-2004 Parkway Group, Inc., dba Days Inn v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-A-2097 MJW Holdings, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-K-401 Ameritech Corp. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-D-1151 Garro Properties LLC v. Board of Revision of Summit County, Auditor of Summit County and Akron CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-D-1412 First National Bank of Ohio v. Board of Revision of Summit County, Auditor of Summit County and Cuyahoga Falls Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-1667 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Sanford and Susan Sandelman, Trustees and Bridgestone/Firestone & Rubber Co. Real Property Tax. Stipulated. Board Members concur.

98-D-53 Robert M. Levin and Maxine G. Levin, Co-Trustees v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-D-325 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.

98-R-729 Bowling Green Associates v. Wood County Board of Revision and the Auditor of Wood County. Real Property Tax. Stipulated. Board Members concur.

98-D-793 Barberton City School District Board of Education v. Board of Revision of Summit County, Auditor of Summit County and Washington Square Apartments. Real Property Tax. Stipulated. Board Members concur.

98-M-1004 Board of Education of the Kettering-Moraine City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Kettering-Oxford Assoc. Real Property Tax. Stipulated. Board Members concur.

98-A-1149 Maple Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Jessie J. and Patricia A. Jones. Real Property Tax. Stipulated. Board Members concur.

98-T-1153 Carriage Hills West Co. v. Stark County Board of Revision and the Auditor of Stark County. Real Property Tax. Stipulated. Board Members concur.

98-G-1171, 98-G-1172 Bank One Realty Corp. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education for Westerville City School District. Real Property Tax. Stipulated. Board Members concur.

98-A-1457, 98-A-1458 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and System Property Development Co., Inc. Real Property Tax. Stipulated. Board Members concur.

99-R-229 Canterbury Way, Ltd. v. Franklin County Board of Revision, the Auditor of Franklin County and the Columbus Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-238 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-398, 99-T-399, 99-T-400, 99-T-401, 99-T-409, 99-T-410, 99-T-413,99-T-414 3400 Hamilton Property Company, An Ohio Corporation and the Zucker Building Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-449, 99-K-450, 99-K-453, 99-K-454 W & M Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education, et al. Real Property Tax. Stipulated. Board Members concur.

99-J-455 Swan Investment Company v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.

99-S-462, 99-S-463, 99-S-464, 99-S-465, 99-S-466 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Central Motors Corporation. Real Property Tax. Dismissed. Board Members concur.

99-L-535 NRS Equities, Inc. v. Franklin County Board of Revision, the Auditor of Franklin County and the Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

99-D-607 Jerald V. Aruta v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-D-702 City of Logan v. Budget Commission of Hocking County. Budget Commission. Dismissed. Board Members concur.

99-K-808, 99-K-812, 99-K-813 8702 Bessemer, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-810, 99-G-811, 99-G-814 Cleveland Board of Education/S.B.C. Investments, Inc. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-D-944, 99-D-945 South Euclid/Lyndhurst Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Frank A. Matteo and Jean D. Matteo. Real Property Tax. Stipulated. Board Members concur.

99-A-1058 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-1239 Owens Corning Fiberglass Corp. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-A-1269 Floyd Smith v. Butler County Board of Revision and the Auditor of Butler County. Real Property Tax. Stipulated. Board Members concur.

99-J-1740 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Summit Park Investment Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-J-1847 DDR Continental LP v. Franklin County Board of Revision, the Auditor of Franklin County and the Gahanna-Jefferson Public Schools. Real Property Tax. Dismissed. Board Members concur.

99-A-2102 Stanley David Trout v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.

00-T-63 Maria Stein Oil Company Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

MISCELLANEOUS

94-X-224 Maxxim Medical, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

96-M-954 Keycorp, Successor in Interest to Society Corporation and Trustcorp, Inc. Franchise Tax. Certification. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

97-L-824 Board of Education of the Columbus City School District v. The Franklin County Board of Revision, the Franklin County Auditor and S/D Holton Holdings, Ltd. (LLC) et al. Real Property Tax. Certification. Board Members concur.

97-N-1531 Waterloo Coal Co., Inc. v. Vinton County Board of Revision and the Auditor of Vinton County. Real Property Tax. Certification. Board Members concur.

97-P-1554, 97-P-1555 A.B. REO II and Este Corporation v. Franklin County Board of Revision, the Franklin County Auditor and the Groveport Madison Local School District Board of Education. Real Property Tax. Certification. Board Members concur.

97-R-1686 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and Gwynne Building Partners. Real Property Tax. Certification (Stipulating Appeal). Board Members concur.

98-A-356 Crittenden Court Apartment Associates Limited Partnership, c/o William J. Warzlow v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Certification. Board Members concur.

98-B-1306, 98-B-1307 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Zaremba Cleveland Communities, Inc. Real Property Tax. Correcting Order. Board Members concur.

99-K-385 North Star Steel Company v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-K-386 North Star Steel Company v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-A-1018, 99-A-1019 G&G Hardware Company v. Thomas M. Zaino, Successor to James J. Lawrence, Tax Commissioner of Ohio. Sales Tax Refund. Denying Motion for Reconsideration. Board Members concur.

99-R-1121 Honda R&D North America, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

99-K-1692 Kempthorn Motors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

99-M-1734 James R. McMahon v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

99-G-1769, 99-G-1770 James P. Love and Gail Love v. Geauga County Board of Revision and the Auditor of Geauga County. Personal Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

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. Extending Deadline for Filing Discovery Motions.

98-K-553* Key Services Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Compelling Discovery.

98-K-670* United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Joint Request to Stay Proceedings.

99-K-6 through 99-K-47 and 99-K-49 through 99-K-55* Keybank National Association v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Granting Request to Stay Proceedings.

99-N-1275, 99-N-1280, 99-N-1281* Sabeda Realty Co. and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-B-1468, 99-B-1469, 99-B-1470, 99-B-1471* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and OLA II, Inc.
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Our Lady of Angels Apartments, Inc. Real Property Tax. Denying Motion to Dismiss; Granting Motion to Consolidate and Granting Appellees Extension of Time.

*Issued Previously