OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 16, 2000

MERIT DOCKET

96-M-1544 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and First Union Real Estate Equity and Mortgage Investments. Real Property Tax. Value Found. Board Members concur.

97-G-717 Aldi, Inc. v. Ashland County Board of Revision and Ashland County Auditor. Real Property Tax. Value Found. Board Members concur.

97-G-1256 Mutual Benefit Life v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Independence Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-G-1240 PHC Operating Corp. d.b.a. Paradise Oaks Quality Care Nursing & Rehabilitation Center, c/o Multicare Company v. Putnam County Board of Revision and Putnam County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

98-S-1424 Board of Education of the Reynoldsburg City School District v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

99-M-301 Cleveland Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Northern Ohio Gas Station, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

99-J-510 Cornucopia, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Lack of Jurisdiction-dismissed. Board Members concur.

00-D-28 Kenneth Pund v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-G-77 Patti Bellomy (NKA Thurman) v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-D-317 David R. Smith and Marilyn J. Smith d/b/a Textile Outlet v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-D-688 B & N Coal, Inc. v. Board of Revision of Noble County, Auditor of Noble County, Caldwell Exempted Village School District Board of Education and Noble Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-248, 99-D-1876

First National Bank of Ohio v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Mayfield CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-A-1094 Raymond E. Mason, Jr. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

98-L-1368, 98-L-1369

Simon DeBartolo Group, a Delaware Limited Partnership and Simon Property Group v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City - Washington Local School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-D-110, 99-D-111

Cleveland Municipal School District Board of Education v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and American Funland, Inc. Real Property Tax. Stipulated. Board Members concur.

99-L-617, 99-L-629, 99-L-630

The Ohio Bell Telephone Company 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-P-618, 99-P-619

Cleveland Municipal School Board of Education v. Cuyahoga County Board of Revision and the Alex Solomon Family Limited Partnership. Real Property Tax. Dismissed. Board Members concur.

99-N-641, 99-N-642

Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ohio Bell Telephone Company. Real Property Tax. Stipulated. Board Members concur.

99-A-789, 99-A-790

Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Biagio and Maridsa Vittoria. Real Property Tax. Dismissed. Board Members concur.

99-T-841 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and B.A.D. Boys, Ltd. Real Property Tax. Stipulated. Board Members concur.

99-M-859 VIP World Resorts, Inc. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-M-1604 Erie County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and The Commons of Providence. Exemption. Dismissed. Board Members concur.

99-D-1623, 99-D-1624

Kenwood Limited Liability Company v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Euclid CSD Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-P-1851 Cormere Properties v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-1852 Motor Court 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-J-2030 Gary Koryta v. Board of Revision of Cuyahoga County and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-2038, 99-L-2039

Mazzella Wire Rope & Sling Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-S-511 Joseph P. Bumbledare v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-R-107 TV Fanfare Publications, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

97-A-1209 Meijer, Inc. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Certification. Board Members concur.

97-D-1516, 97-D-1517

City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem and East Palestine; and Columbiana County Park District. Budget Commission. Denying East Liverpool's Motion for Enforcement. Board Members concur.

98-G-483 Northrop Grumman Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

99-K-102 Maumee Hose & Fitting, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-K-739 Grant and Denise Parsons v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City Schools District Board of Education. Real Property Tax. Correcting February 11, 2000 Decision and Order. Board Members concur.

00-A-128 Thelma A. Prus v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

00-N-200 Standard Machine, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-P-691, 99-P-692

Fenway Manor Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Consolidated.

99-P-1111, 99-P-1128

Irving B. Spitz, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the East Cleveland Board of Education.

East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Irving B. Spitz, et al. Real Property Tax. Consolidated.

00-M-250, 00-M-260, 00-M-261

Royalton Road Joint Venture (The May Department Stores Company) and Strongsville Board of Education and The City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-K-283, 00-K-312, 00-K-313

KS Parking Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education.

Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and KS Parking Co. Real Property Tax. Consolidated.

00-K-333, 00-K-343, 00-K-335, 00-K-336

System Property Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education.

Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and System Property Deveo9opment Co. Real Property Tax. Consolidated.

00-T-371, 00-T-374, 00-T-375, 00-T-376, 00-T-372, 00-T-373

Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Countrymark Cooperative, Inc.

Countrymark Cooperative, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Consolidated.

00-L-431, 00-L-432*

Cleveland Municipal School District Board of Education v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Midtown Associates, LLC. Real Property tax. Consolidated.

00-J-439, 00-J-440

USG Interiors, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westlake Board of Education. Real Property Tax. Consolidated.

00-N-451, 00-N-465

Troy CMBS Property, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brooklyn City School District Board of Education. Real Property Tax. Consolidated.

*Issued Previously