OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY

April 28, 2000

MERIT DOCKET
97-J-1617 Laurel Transportation, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

98-K-191 Ohio Power Company v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Excise Tax. Tax Commissioner reversed. Board Members concur.

98-A-551 Christopher Piezer v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Value Found. Board Members concur.

98-M-719 William M. Brantman v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-G-1044 Ultraviolet Resources International, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board Members concur.

99-T-802 Jefferson Savings Association v. Madison County Board of Revision and the Madison County Auditor. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

99-T-803 Jefferson Savings Association v. Madison County Board of Revision and the Madison County Auditor. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.

99-P-1986 PDQ Transit, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-N-102 Frank Hughes v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-B-744 First Devonshire Associates, Ltd. v. Licking County Board of Revision, Licking County Auditor and Newark City School District. Real Property Tax. Dismissed. Board Members concur.

98-R-1117 Elyria Savings & Trust National Bank (First Merit Corp.) v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-N-129, 99-N-130 Meijer, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Hilliard City School District. Real Property Tax. Stipulated. Board Members concur.

99-S-263 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Capreit Royalton Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-M-402, 99-M-403, 99-M-411, 99-M-412 Rand Playhouse Square Bldg., Inc. and Cleveland Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-A-451, 99-A-452 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Progress Properties South Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-M-581, 99-M-588 Noble Road Associates, An Ohio General 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.

00-N-34 Aubrey Properties, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the South-Western City Schools District. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS
99-J-982 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Amler Limited Partnership. Correcting Order. Board Members concur.

00-N-45 T Designs, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
97-G-1217* Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Heartfelt House, Inc. Real Property Tax. Finding Jurisdiction and Scheduling Hearing.

98-T-792 Michael E. Green, Trustee v. Lucas County Board of Revision and the Auditor of Lucas County. Real Property Tax. Finding Jurisdiction and Scheduling Hearing.

99-L-439, 99-L-440 Community Development Properties - Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the City of Cleveland Board of Education. Real Property Tax. Consolidated.

99-J-1533, 99-J-1534 Community Development Properties - Cleveland, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the City of Cleveland Board of Education. Real Property Tax. Consolidated.

99-T-1660 Board of Education of the Kettering-Moraine City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and Teachers Retirement System of the State of Illinois. Real Property Tax. Denying Motion to Compel Discovery.

99-K-1780, 99-K-1794* First National Supermarkets, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Granting Motion to Compel Discovery.

00-L-156, 00-L-157, 00-L-158 Hospitality Motor Inns, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District.
Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Hospitality Motor Inns, Inc. Real Property Tax. Consolidated.


*Issued Previously