OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 14, 2000

MERIT DOCKET

97-M-1309, 97-M-1340 Donauschwaben's German-American Cultural Center, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Denying Motion to Dismiss-Remanded. Board Members concur.

97-D-1668 Victor B. Manfredi, As a Responsible Party of Simon Sign Company v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax Withholding. Tax Commissioner affirmed. Board Members concur.

98-D-382 Juva De, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-R-956 Ralph E. Simpson v. Hamilton County Board of Revision, the Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Value Found. Board Members concur.

99-J-1854, 99-J-1873 Cuyahoga Building Products, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-M-1391 Twinsburg 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. Board Members concur.

98-R-377 Duke Realty Limited Partnership and Great Northern Properties Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-J-1246, 98-A-1247 Worthington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Eastrich No. 167 Corporation. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-R-1293 First National Bank In Massillon (First Merit Corp.) v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-M-1304 Foxmoor Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-289, 99-P-290, 99-P-298, 99-P-299 AAA Apartments Association Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board Members concur.

99-B-579, 99-B-580 Baker & Dragin v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-L-719 Albert A. Levin Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-B-986, 99-B-1003 Charter One FSB as Successor in Interest to Continental Financial Inc. an Ohio Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1011, 99-T-1036, 99-T-1035 Mayfield City School District Board of Education and Trebmal Landerhaven v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-L-1025 Monterey Bay Builders, Inc. v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-N-1091 Olmsted Falls Board of Education v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Dismissed. Board Members concur.

99-N-1184, 99-N-1191, 99-N-1193 North Olmsted City School District Board of Education and Richard Klein Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-K-1292, 99-K-1293 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the George-Khouri Family Partnership. Real Property Tax. Stipulated. Board Members concur.

99-S-1316, 99-S-1317 Charter One Bank FSB As Successor In Interest To First Federal Savings & Loan Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1535, 99-M-1536 Charter One Bank FSB As Successor In Interest To Peoples Savings & Loans Association v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-1722 River Properties Co., Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-1951 Equity Inns Partnership, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of Worthington City School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-S-2001 Delaware Housing Trust Limited Partnership v. Delaware County Board of Revision, Delaware County Auditor and the Delaware City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-11 Sciotoview Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Upper Arlington City School District. Real Property Tax. Stipulated. Board Members concur.

00-L-111 Charles A. Henry v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-245 Andrew Goldstein and Monique Bartelings v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-L-513 S & D Mechanical Contractors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

00-A-578, 00-A-579 S W Caplan, Trustee for Sweet Valley Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cuyahoga Heights Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-M-604 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-605 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-608 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-609 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-610 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-612 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-613 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-614 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-615 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-618 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-619 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-620 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-621 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-622 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-623 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-624 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

00-M-625 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner, et al. Real Property Exemption. Dismissed. Board Members concur.

MISCELLANEOUS

96-S-1246 Campbell Soup Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

96-N-1353 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Myron S. Viny, dba Central Valley Properties. Real Property Tax. Finding Jurisdiction. Board Members concur.

98-J-582 Waterloo Coal Company v. Vinton County Auditor and Vinton County Board of Revision. Real Property Tax. Certification. Board Members concur.

99-D-71, 99-D-72 Meijer Realty Company v. Board of Revision of Franklin County, Auditor of Franklin County and Dublin City School District Board of Education. Real Property Tax. Correcting Order. Board Members concur.

99-D-73, 99-D-74 Meijer Realty Company v. Board of Revision of Franklin County, Auditor of Franklin County and Dublin City School District Board of Education. Real Property Tax. Correcting Order.

99-J-976 David A. Field v. Champaign County Board of Revision and Champaign County Auditor. Real Property Tax. Remand. Board Members concur.

00-B-321 Miami Valley Sheet Metal, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-J-1379, 99-J-1380, 99-J-1383, 99-J-1384 Crimson Travel Service Co., TSU, Inc., David S. and Linda K. Paresky and Heritage Travel Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

99-D-1395, 99-D-1427 Cuyahoga Heights Local School District Board of Education and Hub Parkway Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Vacating Consolidation Order.

99-L-1427, 99-L-1440 Hub Parkway Ltd and Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating.

00-M-413, 00-M-414 James Nance, et al., Trustees of First Union Real Estate Equity & Mortgage Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Consolidated.

00-K-419, 00-D-421 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and the National Association for Uniformed Services. Real Property Tax. Denying Motion to Consolidate.

00-T-697, 00-T-698 PZF, Inc., dba Pedone Nursing Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Consolidated.