OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 23, 2000

MERIT DOCKET

97-L-228 Heritage Wholesalers, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Orange Village School District. Real Property Tax. Value Found. Board Members concur.

97-G-413 Greyhound Lines, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

97-M-1185 The Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor and the 5330 Angola Road Investment Company, Ltd. Real Property Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-G-1216 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Leland R. Secrest Trust. Real Property Tax. Value Found. Board Members concur.

97-A-1395 Cleveland Hubbard Property v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

97-N-1630 Timothy D. Shumrick v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-D-165 Dawud Ali, dba People's Food Market v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-N-748 Alfred L. Harris v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Value Found. Board Members concur.

99-A-105 Kenneth E. & Betty J. Hill v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Value Found. Board Members concur.

99-A-141 Richard A. & Edna C. Ivanoff v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Value Found. Board Members concur.

99-A-281 Jackie and Merle Caudill v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

96-J-1788 North Olmsted City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and The May Department Stores. Real Property Tax. Board's March 14, 1997 Order consolidating this case with 96-J-1758 and 96-J-1989 vacated-appeal dismissed. Board Members concur.

96-J-1789 North Olmsted City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and The May Department Stores. Real Property Tax. Board's March 14, 1997 Order consolidating this case with 96-J-1758 and 96-J-1988 vacated-appeal dismissed. Board Members concur.

97-A-250, 97-A-251, 97-A-258, 97-A-259

The Board of Education of the Columbus City School District/Bryden House Limited Partnership v. Franklin County Board of Revision and the Auditor of Franklin County. Real Property Tax. Stipulated. Board Members concur.

98-R-407 River Downs Investment Company v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-D-485 Aeronca, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

98-T-1054 Webb Corporation v. Lucas County Board of Revision, the Auditor of Lucas County and the Toledo Public Schools Board of Education. Real Property Tax. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

98-J-1294 Strongsville Board of Education, City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Avery Group, Inc. Real Property Tax. Stipulated. Board Members concur.

99-L-266, 99-L-267

Epsilon of Chagrin Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chagrin Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-760 Kmart Corporation v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-772 Gershman Properties, a California Limited Liability Company v. Darke County Board of Revision and the Darke County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-N-846 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Sunrise Development, Inc. Real Property Tax. Stipulated. Board Members concur.

99-M-966 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Coral Market Square Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

99-L-1001, 99-L-1002

Troy CMBS Property, LLC v. Hamilton County Board of Revision, Hamilton County Auditor and Northwest Local Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-1658 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Mad River Equity I, Ltd. Real Property Tax. Stipulated. Board Members concur.

99-P-1970, 99-P-1971

Harvey S. Saks Trs Levin, Robert M. & v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-2111 Ron DeGrandis v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bay Village Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-N-72 Greystone Group-Rockside, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-165 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor and Millco Properties. Real Property Tax. Dismissed. Board Members concur.

00-N-244 Temple Church of Christ Written In Heaven, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board Members concur.

00-J-281 The Estate of Sam Slomovitz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

98-M-1006 Money Access Services Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Denying Motion for Reconsideration. Board Members concur.

99-M-806 Kenneth A. Bauman v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax. Disposition after Defective Appeal. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-L-1631, 99-L-1632*

Rini Realty Co. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Consolidated.

00-V-35, 00-V-41, 00-V-43*

Independence Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rockside 77 Properties.

Rockside 77 Properties v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Consolidated.

00-S-241* Tinker's Creek, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Heights Board of Education. Real Property Tax. Compelling Discovery.

00-V-286, 00-V-308, 00-V-309*

Prime Properties Ltd. Partnership an Ohio Partnership 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 Prime Properties Ltd. Partnership an Ohio Partnership. Real Property Tax. Consolidated.

00-S-300, 00-S-301*

Ezrah Co. and Maple Heights Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

00-V-302, 00-V-304*

Golden Age Developments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Consolidated.

00-V-303, 00-V-305*

Golden Age Developments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Consolidated.

00-R-325, 00-R-350

Wares Delaware Corp. and Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

00-A-366, 00-A-367, 00-A-387, 00-A-388*

Montlack Management 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 Montlack Management. Real Property Tax. Consolidated.

00-S-464, 00-S-472*

Troy CMBS Property, L.L.C. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Euclid City School District Board of Education. Real Property Tax. Consolidated.


*Issued Previously