OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

June 9, 2000

MERIT DOCKET

98-S-396 Bush Industries, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-T-669 Donald L. and Lillian H. Hall v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Board Members concur.

00-L-294 Edward A. Bockrath v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-J-360 G&W Whims Appliance Parts & Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Withholding Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-J-500 Anthony L. Hughey v. Franklin County Auditor and Franklin County Board of Revision. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-D-1573 Miriam Burnstein, Trustee and Gerson Burnstein, Trustee v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

97-M-595 Westlake East Associates v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-R-73 Staunton Commons II Ltd. v. Miami County Board of Revision and the Miami County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-R-74 Staunton Commons I Ltd. v. Miami County Board of Revision and the Miami County Auditor. Real Property Tax. Dismissed. Board Members concur.

98-T-524 Joseph Berger, Trustee v. Lake County Board of Revision, the Lake County Auditor and the Willoughby-Eastlake Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-R-568, 99-R-569 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Croton Development Corp. Real Property Tax. Stipulated. Board Members concur.

99-P-699 Constance O. Strong, Trustee v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-775, 776, 777, 778, 779, 780, 781, 782, 783, 784, 785, 786 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beaver Valley Estates, Inc. Real Property Tax. Dismissed. Board Members concur.

99-K-801 Central National Bank of Cleveland DBA Key Bank (Key Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-827, 99-A-828 Legacy Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-N-1074 National City Bank of Cleveland v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-M-1455 Westlake East Assoc. Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1527, 99-L-1528 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Albrecht, Inc. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

98-S-375, 98-S-376 Daniel Auld v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Corrected Stipulation. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-R-108, 99-R-109, 99-R-123, 99-R-124* Riverview, Inc. An Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Consolidated.

99-R-1077, 99-R-1078* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakeside Place Limited Partnership. Real Property Tax. Granting Motion to Compel Discovery.

99-S-1109, 99-S-1150* American Seaway Foods, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Consolidated.

99-R-1248, 99-N-1255, 99-N-1256* Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and York-Pearl Associates. Real Property Tax. Granting Motion to Compel Discovery.

99-K-1594, 99-K-1595, 99-K-1596, 99-K-1597* EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Pretrial Order.

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. Consolidated.

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. Consolidated.

99-T-1956, 99-T-1974* Chagrin Valley Hunt Club v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Mayfield City School District Board of Education. Real Property Tax. Compelling Discovery.

99-N-2071, 99-N-2093, 99-N-2094* Nautica Phase 2 Limited Partnership 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-K-40, 00-K-61 Jewish Community Federation of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating Appeals and Granting Joint Application for Inactive Status.

00-N-186, 00-N-187, 00-N-203, 00-N-204* William H. Low, Jr. and Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-N-202, 00-N-210, 00-N-212* Cleveland Municipal School District Board of Education v. the Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Prime Properties Limited Partnership. Real Property Tax. Consolidated.

00-T-235, 00-A-239, 00-A-240* Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Alpha Investment Co.
Alpha Investment Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Consolidated.

00-M-258, 00-M-259, 00-M-266* Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chestnut Lake Apartments.
Chestnut Lake Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education and the City of Strongsville. Real Property Tax. Consolidated.

*Issued Previously