OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 25, 2000

MERIT DOCKET

98-A-536 Chagrin Falls Exempted Village School District Board of Education v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Value Found. Board Members concur.

98-A-537 Chagrin Falls Exempted Village School District Board of Education v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Value Found. Board Members concur.

98-B-787 Robert W. Burns, Responsible Party of Richard Potasky Jeweler, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board Members concur.

98-V-922 Robert H. Siegel v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-V-1162 Sanford Gerber v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-K-616 International Business Machines Corp. v. James J. Lawrence, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board Members concur.

99-A-1055 Carolyn R. Fowler v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Value Found. Board Members concur.

99-A-1364, 99-A-1573 Cincinnati School District Board of Education and Scottish Rite v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

99-A-1365, 99-A-1572 Cincinnati School District Board of Education and Scottish Rite v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

00-P-524 Herbert K. Naito v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-L-541 Cincinnati Foam Products, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-L-561 Clayton Morehead v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-N-592 Randall S. Dabb v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

99-G-1059 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Brecksville-Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1161 Parker Hannafin Corporation v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-G-1177 Parker Hannafin Corporation v. Lake County Board of Revision, Lake County Auditor and the Wickliffe City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-1457, 99-J-1458 Viper Investments, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-G-290 Patrick H. Hannum v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

99-T-1313 Henry Beningoso v. James J. Lawrence, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-M-1272 Board of Education of the Dublin City School District v. Franklin County Board of Revision, Franklin County Auditor and Lucas Dublin Park, Ltd. Real Property Tax. Granting Motion to Practice.

99-N-1691 Leonard J. Serio, Carole Serio, and Mary Simmerly v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Parma City School District Board of Education. Real Property Tax. Compelling Discovery.

99-S-1783, 99-S-1784, 99-S-1826 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Aldi, Inc. Real Property Tax. Denying Motion to Compel Discovery.

00-K-105 M & R Rentals, an Ohio Partnership dba Spender's Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting Motion to Stay Proceedings.

00-K-106 Michael Spender, dba Fastop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting Motion to Stay Proceedings.

00-K-107 Sally and Richard Spencer, dba Hilltop Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting Motion to Stay Proceedings.

00-T-320, 00-T-344, 00-T-345, 00-T-348, 00-T-349 BRE/City Center LLC and The Board of Education for the Cleveland Municipal School District v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Compelling Discovery.

00-K-534 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor and Hook-SuperX, Inc. Real Property Tax. Granting Motion to Compel Discovery.

00-T-711, 00-T-798, 00-T-799 Oak Brook Garden and The Board of Education for the North Royalton City School District v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

00-S-910, 00-S-917 John D. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Consolidated.

00-P-1041 Mark K. Horton v. Lake County Auditor and the Lake County Board of Revision. Real Property Tax. Show Cause/Jurisdiction.