OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 7, 2000

MERIT DOCKET

97-T-1344 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Arthur and Irene Nagode, and Sharon L. Zarzycki. Real Property Tax. Value Found. Board Members concur.

98-T-425 CGM Enterprises, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

98-T-1025 Board of Education of the Kettering-Moraine City Schools v. Montgomery County Board of Revision, the Montgomery County Auditor and the Viking Group Inc. Real Property Tax. Value Found. Board Members concur.

99-A-350 Walter F. Ehrnfelt, Mayor of the City of Strongsville v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-A-351 Strongsville Board of Education v. James J. Lawrence, Tax Commissioner of Ohio, et al. Exemption. Tax Commissioner affirmed. Board Members concur.

99-M-806 Kenneth A. Bauman v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

99-S-866 Sanford Litvak v. James J. Lawrence, Tax Commissioner of Ohio. Officer Liability. Lack of Jurisdiction-dismissed. Board Members concur.

99-K-1750 Miles Realty Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

99-G-2022 Amzee Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-R-2032 Jendco Safety Supply, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-M-69 Dursco Contractors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-D-76 White Mule Company, a/k/a White Mule, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-M-83 Belmont Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-L-227 Heritage Wholesalers, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-K-345 Terry, David T. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Stipulated on Remand. Board Members concur.

97-N-402 Ameritech Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-883 Paul M. Stout and Jessie E. Stout v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-D-1102, 97-D-1103 Strongsville Board of Education and the City of Strongsville v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Strongsville Lodging Associates I Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

98-J-702 Kenneth W. and Mary Brown v. Brown County Board of Revision and the Brown County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-R-774 Ohio National Bank of Columbus v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Whitehall City Schools. Real Property Tax. Stipulated. Board Members concur.

98-D-936 MRSLV Parma, LLC v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Board of Education of the Parma City School District. Real Property Tax. Stipulated. Board Members concur.

98-M-1002 Kettering-Moraine City School District Board of Education v. Montgomery County Board of Revision, the Auditor of Montgomery County and Kettering Center, Ltd. Real Property Tax. Stipulated. Board Members concur.

98-R-1287 Canterbury Way, Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-63, 99-L-64 Thrifty Findlay Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Southwestern City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-65, 99-L-66 Thrifty Findlay Inc. v. Franklin County Board of Revision, Franklin County Auditor and the City of Columbus Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-67, 99-D-68 Meijer, Inc. v. Board of Revision of Franklin County, Auditor of Franklin County and Plain Local City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-69, 99-D-70 Meijer, Inc. v. Board of Revision of Franklin County, Auditor of Franklin County and Plain Local City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-71, 99-D-72 Meijer Realty Company v. Board of Revision of Franklin County, Auditor of Franklin County and Dublin City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-73, 99-D-74 Meijer Realty Company v. Board of Revision of Franklin County, Auditor of Franklin County and Dublin City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-84, 99-R-85 Northfield Ellacott Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-154, 99-T-194 Terrace Pointe Ltd. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

99-D-282 Kettering-Moraine City School District Board of Education v. Board of Revision of Montgomery County, Auditor of Montgomery County and Fox Hunt Properties. Real Property Tax. Stipulated. Board Members concur.

99-J-303, 99-J-304 Taranga Prop Ltd (as of 1/1/97) and Garfield Group, an Ohio General Partnership (as of 3/19/98) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-456, 99-P-457 The Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Auditor of Franklin County and the Bryden House Limited Partnership.
Bryden House Limited Partnership v. Franklin County Board of Revision, the Auditor of Franklin County and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

99-R-519 Cleveland State University/State of Ohio v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Dismissed. Board Members concur.

99-K-534 Board of Education of the Columbus City School District v. Franklin County Board of Revision, the Franklin County Auditor and PNL Blackacre, LP. Real Property Tax. Stipulated. Board Members concur.

99-L-577, 99-L-578 Lola Mandelbaum v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-S-593 Martin M. Kaufman v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-J-624, 99-J-625 Low William H. Jr. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brooklyn Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-T-687 Bendix Autolite Corp., (nka Allied Signal Corp.) v. Seneca County Board of Revision and Seneca County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-N-764, 99-N-765, 99-N-766, 99-N-767 Pinecrest Apartments, Inc., or as merged into Associated Estates Realty Corp. as their interests appear v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brecksville-Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-843 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Portage County Auditor and North Gateway Tire Co., Inc. Real Property Tax. Stipulated. Board Members concur.

99-P-863 Hare Rama Hare Krishna Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-972 Cosmo-Eastgate, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1611 First Merit Bank of Ohio v. Summit County Board of Revision, the Auditor of Summit County and the Copley Fairlawn City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-1612 First National Bank of Elyria v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1702, 99-L-1729 The Westbury Tower Corp. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the North Olmsted City School District Board of Education.
North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Westbury Tower Corp. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

95-K-49 Pennsylvania Power Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Air Pollution Control Facility. Certification. Board Members concur.

95-K-50 Ohio Edison v. Roger W. Tracy, Tax Commissioner of Ohio. Air Pollution Control Facility. Certification. Board Members concur.

97-D-1096, 97-D-1097, 97-D-1098, 97-D-1099, 99-D-317, 99-D-1386 Ashland, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

97-S-1183 Mehrdad Pourfarhadi, Alleged Responsible Party of Gol Sonbol, Inc., dba Capital Square Floral and Gifts v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

97-R-1530 Elias Ghazel, DBA Big Star Market v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

97-N-1674 A.B. REO VI, L.L.C. v. Franklin County Board of Revision, the Auditor of Franklin County and the Columbus City School District Board of Education. Real Property Tax. Certification. Board Members concur.

98-K-706, 98-K-707, 98-K-708, 98-K-709* Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, Board of Trustees of Pierce Township, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees and the City of Moscow. Real Property Tax. Granting in Part and Denying in Part Motion to Compel Discovery. Board Members concur.

98-A-857 Larry H. Sebulsky DBA Abe Sebulsky & Sons v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

98-J-1029 Miamisburg City School District Board of Education v. Board of Revision of Montgomery County, Montgomery County Auditor and Sears Roebuck and Co. Real Property Tax. Motion to Dismiss denied. Board Members concur.

99-K-219 Consolidated Stores Corporation v. Roger W. Tracy, Tax Commissioner of Ohio and South-Western City School District Board of Education. Remission. Remand. Board Members concur.

99-K-339* Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Huntington Center Associates. Real Property Tax. Denying Motion for Sanctions. Board Members concur.

99-N-572 Serra Land Company, Ltd./W. Richard Alesi v. James J. Lawrence, Tax Commissioner of Ohio. Real Property Tax. Remand. Board Members concur.

99-J-685 Fast Shore Unitarian Universalist Church v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-J-351, 97-J-352 Primary Health Systems v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Show Cause/Inactive Status.

99-J-566, 99-J-596, 99-J-597, 99-J-598 Albert B. Ratner, Trustee and Board of Education for the Berea City School District v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

99-P-618, 99-P-619 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Alex Solomon Family Limited Partnership. Real Property Tax. Scheduling.

*Issued Previously