12:00 p.m. Friday
July 28, 2000
NOTE By inadvertence, the decision and order placed on
the web site in Case No. 97-A-91, PPG Industries, Inc. v. Roger
W. Tracy, Tax Commissioner, as announced at noon July 21,
2000, did not conform to the decision and order which was entered
in the board's journal and served upon the parties. The erroneous
decision and order was removed from the web site at approximately
3:30 p.m., July 24, 2000. The decision and order as entered upon
the journal was placed on the web site on July 25, 2000. The board
regrets the error and the confusion which it may have caused.
98-D-415 AmeriData, Inc. v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.
Board Members concur.
98-S-1119 PJEB, Inc. v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.
Board Members concur.
99-J-1120 Bedford Board of Education
v. Cuyahoga County Auditor, Cuyahoga County Board of Revision,
and Dayton Hudson Corp., Thomas Holmes. Real Property Tax. Value
Found. Board Members concur.
2000-A-512 Rita Holscher v. Auglaize
County Board of Revision and Auglaize County Auditor. Real Property
Tax. Dismissed. Board Members concur.
2000-L-544 Arava Designs, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
97-T-1077 Limited Stores, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales Tax. Voluntary Dismissal. Board Members concur.
97-T-1214 Webb Corporation v. Lucas County Board of Revision,
Lucas County Auditor and Toledo Public Schools Board of Education.
Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson
not participating.
97-K-1664, 97-K-1665 Canton City School District Board of Education
v. Stark County Board of Revision, Stark County Auditor and Columbia
CSA/HS Greater Canton Healthcare System L.P. Real Property Tax.
Stipulated. Board Members concur.
98-L-1163 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor,
and Man Sim & Man Him Leung. Real Property Tax. Stipulated.
Board Members concur.
99-L-439, 99-L-440 Community Development Properties-Cleveland,
Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-R-634 Forest City Rental Property Corp. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cleveland Municipal
School District. Real Property Tax. Stipulated. Board Members
concur.
99-K-1080, 99-K-1081 Cleveland Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Lakeside
Complex Limited Partnership. Real Property Tax. Stipulated. Board
Members concur.
99-A-1158 Wilmington Green IV Ltd., Part. v. Clinton County Board
of Revision, Clinton County Auditor and Wilmington City School
District Board of Education. Real Property Tax. Voluntary Dismissal.
Board Members concur.
99-S-1213, 99-S-1214 PS Realty, Ltd. v. Lake County Board of Revision,
Lake County Auditor and the Mentor Exempted Village School District
Board of Education. Real Property Tax. Voluntary Dismissal. Board
Members concur.
99-M-2026 Robert L. Teutsch v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
99-A-2047 Joan and Harry Seaton v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Board of Education. Real
Property Tax. Stipulated. Board Members concur.
00-V-208 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Alpha Investment
Co. Real Property Tax. Voluntary Dismissal. Board Members concur.
00-V-237, 00-V-238 Alpha Investment Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Mayfield City School
District Board of Education. Real Property Tax. Voluntary Dismissal.
Board Members concur.
00-S-241 Tinker's Creek, Ltd. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Garfield Heights Board of Education.
Real Property Tax. Stipulated. Board Members concur.
00-A-273 Associated Estates Realty Corporation v. Franklin County
Board of Revision, Franklin County Auditor and the Dublin City
School District Board of Education. Real Property Tax. Voluntary
Dismissal. Board Members concur.
00-K-299 Cynthia A. Palur v. Licking County Board of Revision
and the Licking County Auditor. Real Property Tax. Voluntary Dismissal.
Board Members concur.
00-J-758 Positool Technologies, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Personal Property Tax.. Voluntary Dismissal. Board Members
concur.
97-G-689 Ameritech Corporation v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Board of Education. Real Property Tax. Vacating Decision and Order
entered June 30, 2000 and Scheduling Hearing. Board Members concur.
00-S-538 Eileen B. Gard v. Thomas M. Zaino, Tax Commissioner of
Ohio. Remission. Remand. Board Members concur.
99-L-1631, 99-L-1632 Rini Realty Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Strongsville Board
of Education. Real Property Tax. Denying Motion to Compel, Extending
Time for Discovery and Setting Hearing Date.
99-V-1868, 99-V-1869, 99-V-1897, 99-V-1898 Strongsville Board
of Education and The City of Strongsville v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Sears Roebuck &
Company. Real Property Tax. Denying Motion to Compel.
99-P-1946, 99-P-1947 Rini Realty Company v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the North Olmsted City
School District Board of Education. Real Property Tax. Compelling
Discovery.
99-V-2086, 99-V-2087 American Municipal Power-Ohio and Elkem Metals
Company, LP. v. Washington County Board of Revision, Washington
County Auditor and the Warren Local School District Board of Education.
Real Property Tax. Consolidating Appeals.
00-P-370 Board of Education of the Westerville City School District
v. Franklin County Board of Revision, the Franklin County Auditor,
and Midwest Investors V, Ltd. Real Property Tax. Compelling Discovery.
00-P-422, 00-P-423 Board of Education of the Westerville City
School District v. Franklin County Board of Revision, the Franklin
County Auditor, and CC-Investors 1997-12, Circuit City #3615.
Real Property Tax. Compelling Discovery.
00-S-597, 00-S-598, 00-S-599 Parkwell Limited Partnership and
Lawrence B. Kaplan and David Kaplan, Trs. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Cleveland Municipal
School District of Education. Real Property Tax. Consolidating
Appeals.
00-T-678, 00-T-726 Mayfield City School District Board of Education
and Duke Realty Ltd., Partnership. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor. Real Property Tax. Consolidating
Appeals.