12:00 P.M. FRIDAY
May 26, 2000
97-K-879 US Telecom, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Franchise Tax. Tax Commissioner reversed. Board Members
concur.
97-K-880 UCOM, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio.
Franchise Tax. Tax Commissioner reversed. Board Members concur.
98-S-176 Global Realty Management v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and the Shaker Heights Board
of Education. Real Property Tax. Value Found. Board Members
concur.
98-G-237* Ameritech Corporation v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Remanded. Board
Members concur.
98-J-952 SQS Food Store, Inc., DBA Sami Quick Stop v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
99-N-714 Jack E. Robinson v. Tuscarawas County Board of Revision
and Tuscarawas County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
99-J-985 The Springfield Bank, NKA, Key Bank National Assoc., DBA Key Bank v. Clark County Auditor, Clark County Board of Revision and Board of Education of the Springfield City School District. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.
99-J-988 The Springfield Bank, NKA Key Bank National Assoc., DBA
Key Bank and Robert L. Gross and Mary Gross v. Clark County Auditor,
Clark County Board of Revision and Board of Education of the Springfield
City School District. Real Property Tax. Motion to Dismiss denied-remanded.
Board Members concur.
99-J-1022 The Springfield Bank, NKA Key Bank National Assoc.,
DBA Key Bank v. Clark County Auditor, Clark County Board of Revision
and Board of Education of the Springfield City School District.
Real Property Tax. Motion to Dismiss denied-remanded. Board
Members concur.
99-A-1695 Joe Sabino, Trustee v. Hamilton County Board of Revision
and Hamilton County Auditor. Real Property Tax. Value Found.
Board Members concur.
00-L-87 Pramukh, Inc., An Ohio Corporation v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Lakewood Board
of Education. Real Property Tax. Remanded. Board Members concur.
00-N-94 Steven R. and Chu Lin Sabin v. Thomas M. Zaino, Tax Commissioner
of Ohio. Penalty Remission. Tax Commissioner affirmed. Board
Members concur.
00-D-278 Michael P. Anderson v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax - Penalty. Tax Commissioner affirmed. Board
Members concur.
97-G-613 Border Express, LLC v. Lake County Board of Revision,
Lake County Auditor and Willoughby/Eastlake Board of Education.
Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan
concur. Mr. Johnson not participating.
99-T-1029 National City Bank of Cleveland v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Cleveland Municipal
School District Board of Education. Real Property Tax. Stipulated.
Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
99-A-1461, 99-A-1476* Fred Bentof, Jerry Bentof, Del Mintz and Irving Spitz 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-S-1723 Barbara Remias v. Columbiana County Board of Revision
and the Columbiana County Auditor. Real Property Tax. Stipulated.
Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
99-T-1989, 99-T-1990* Estate of James W. Conger, Mary Alice O'Reilly, Trustee v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Cleveland
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
99-B-2043 William and Crystal Jones v. Columbiana County Board
of Revision and Columbiana County Auditor. Real Property Tax.
Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson
not participating.
95-G-693, 95-G-716 Wesley Glen, Inc. and the Board of Education of the City of Columbus School District v. Roger W. Tracy, Tax Commissioner of Ohio. Tax Exemption. Certification-Dismissing Appeals. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.
96-T-1436, 96-T-1437, 97-T-1518, 97-T-1519 City of Reynoldsburg v. Licking County Budget Commission; the
Townships of Bennington, Bowling Green, Burlington, Eden, Etna,
Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell,
Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark,
Newton, Perry, St. Albans, Union, and Washington; the Villages
of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford,
Hebron, Johnstown, Kirkersville, Pataskala, St. Louisville, and
Utica; the Cities of Heath and Newark; and Licking County. Budget
Commission/ULGF and ULGRAF. Motion to Remand granted. Board
Members concur.
97-K-136 Bellemar Parts Industries, Inc. v. Roger W. Tracy, Tax
Commissioner of Ohio. Refund. Certification. Ms. Jackson and
Mr. Manoranjan concur. Mr. Johnson not participating.
97-S-343, 97-S-356, 97-S-357, 97-S-471 Olmsted Falls Village Association v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Olmsted Falls Board of Education.
Real Property Tax. Certification-Stipulating Appeals. Board
Members concur.
97-K-1610 Ken/Caryl Sherman v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and the Board of Education for the
Orange City School District. Certification. Ms. Jackson and
Mr. Manoranjan concur. Mr. Johnson not participating.
98-M-1013 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and the Dayton Municipal Airport Inn and Kittyhawk Corporation. Real Property Tax. Finding Jurisdiction. Board Members concur.
98-P-1014 Board of Education of the Vandalia-Butler City School
District v. Montgomery County Board of Revision, the Montgomery
County Auditor and the Carroll Building Co. Real Property Tax.
Finding Jurisdiction. Board Members concur.
97-G-1247 Independence Board of Education v. Cuyahoga County Board
of Revision, et al. Real Property Tax. Finding Jurisdiction
and Scheduling Hearing.
99-D-1395, 99-D-1427 Cuyahoga Heights Local School District Board of Education v.
Cuyahoga County Board of Revision, the Cuyahoga County Auditor
and Hub Parkway Ltd.
Hub Parkway Ltd v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and the Cuyahoga Heights Local School District
Board of Education. Real Property Tax. Consolidated.
99-L-1763, 99-L-1764, 99-L-1773, 99-L-1774 Cleveland Municipal School District Board of Education v. The
Cuyahoga County Board of Revision, the Cuyahoga County Auditor
and Sterling East Ohio, L.L.C. Real Property Tax. Consolidated.
00-J-18, 00-J-51, 00-J-56 David W. Swetland and Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision and the Auditor
of Cuyahoga County. Real Property Tax. Consolidated.
00-J-19, 00-J-47, 00-J-55 David W. Swetland and Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision and the Auditor
of Cuyahoga County. Real Property Tax. Consolidated.
00-T-320, 00-T-344, 00-T-345, 00-T-348, 00-T-349 Bre/City Center LLC and Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision and the Auditor
of Cuyahoga County. Real Property Tax. Consolidated.
00-P-418, 00-A-420 Board of Education of the Columbus City Schools v. Franklin County
Board of Revision, Franklin County Auditor and Fine-Circuit LP.
Real Property Tax. Denying Motion to Consolidate.
*Issued Previously