OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 5, 2000

MERIT DOCKET

99-G-1954 Thomas and Marker Construction Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

00-B-64 Binsky Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-K-92 Sightings, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

00-L-98 Julia A. and Judy A. Rogers v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed-remanded. Board Members concur.

DISMISSALS AND STIPULATIONS

97-G-338 The Deaconess Property Holding Corp. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

97-L-1294 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and the Akron Coca-Cola Bottling Co. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

97-N-1558 Michael Montlack, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

98-M-885 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Alvin Krenzler and Frank Woods, Inc. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

98-D-1276 Harter Bank & Trust Company now Dba Key Bank (Key Corp.) v. Stark County Board of Revision, Stark County Auditor and North Canton City School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

98-D-1417 Lennar Atlantic OH Q A LP v. Board of Revision of Franklin County, Auditor of Franklin County and Columbus City School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

98-M-1431, 98-M-1432 Campus Medical Arts Building, Ltd. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-144 OSF Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-N-234, 99-N-237 University Tower Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-L-264, 99-L-265 HMI Industries, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-363 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Emerick Manor. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-S-684 Mont Granite, Inc. v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-S-695, 99-S-696 Rudwick Partners Ltd., An Ohio Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-R-758, 99-R-759 Gross Management, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-R-816, 99-R-817, 99-R-818, 99-R-819 Bolger, David F. Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-T-824, 99-T-825 Lancashire Towers Associates, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-S-1544, 99-S-1545 Pelech Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The North Olmsted Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-D-1574 St. Andrews Tower Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Stipulated. Board Members concur.

99-D-1642 Budzar Industries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-A-1662 Overnite Transportation Company v. Hamilton County Board of Revision, the Hamilton County Auditor and the Board of Education of the Princeton City Schools District. Real Property Tax. Stipulated. Board Members concur.

99-T-1713, 99-T-1743 Highland Medical Associates and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-1732, 99-P-1733 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and Cincom Systems, Inc. Real Property Tax. Dismissed. Board Members concur.

99-K-1836 Bay West Paper Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

99-K-2044 Area Energy & Electric, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

00-M-4 Erieview Plaza, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

MISCELLANEOUS

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. Correcting Order. Mr. Johnson and Ms. Jackson concur. Mr. Manoranjan not participating.

99-A-1006 The Cleveland Clinic Foundation v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Denying Motion to Intervene. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-G-81 John C. Koglman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea Board of Education. Real Property Tax. Finding Jurisdiction and Scheduling Hearing.

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. Setting Hearing, Time to Respond to Discovery, to Conduct depositions, and to File Supplemental Briefs.

99-K-1791, 99-K-1795* Robert E. Rosen (listed as WM Edwards Co.) 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-306, 00-L-307 Southgate Realty & Building Co. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Consolidated.

98-P-893* GTE North, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Joint Motion for Discovery.

*Issued Previously