OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 1, 2000

MERIT DOCKET

98-G-495 Noah Hayden Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland City School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

98-V-675 Board of Education of the Lancaster City School District v. Delta Investors I, L.L.C., Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Value Found. Board Members concur.

98-P-970 James Howell v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax Refund. Tax Commissioner affirmed. Board Members concur.

99-S-198 Wullum Corporation, Inc., Dba Mean Mr. Mustards v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-A-626, 99-A-627 Eugene E. Schultz v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Value Found as to Parcel #11-304300; Dismissed as to Parcel #11-388936. Board Members concur.

99-M-676 Eugene D. Fink v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

00-K-81 Curtis H. Painter v. Thomas M. Zaino, Tax Commissioner of Ohio. Withholding Tax. Tax Commissioner affirmed. Board Members concur.

00-J-226 John G. Childers v. Thomas Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

00-M-291 Robert D. & Sharon L. Ledford v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-T-481 George R. Ault II and Joy L. Ault v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-K-646 Seneca Petroleum Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-P-962 Carmel F. Solembrino v. Ashtabula County Auditor and the Ashtabula County Board of Revision. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-J-198 West Orange Properties Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chagrin Falls Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-N-741 By-Level Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education and City of Strongsville. Real Property Tax. Stipulated. Board Members concur.

99-N-369 Bedford Retirement Village LLC v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-370 Bedford Retirement Village LLC v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-689 John D. Gnandt v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-961 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Lockhart A.R. Dev. Co. Real Property Tax. Dismissed. Board Members concur.

99-L-973 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Auditor of Portage County and DDR Office Flex II, LLC. Real Property Tax. Dismissed. Board Members concur.

99-S-987, 99-S-989 Berea City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, John T. Maynard and Thomas B. Maynard. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-K-1051 Thomas and Valerie Kilbane v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1114, 99-G-1115 M & S Realty LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-M-1254 Emery E. and Joyce E. Fields v. Lawrence County Board of Revision and the Lawrence County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-N-1266 Ridgewood House Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1366 Jerry A. Hoxworth, Sr. v. Holmes County Board of Revision and the Auditor of Holmes County. Real Property Tax. Dismissed. Board Members concur.

99-J-1431, 99-J-1432, 99-J-1433, 99-J-1434, 99-J-1435, 99-J-1436, 99-J-1437, 99-J-1438 Robert D. and Leola Boston v. Lawrence County Board of Revision and the Auditor of Lawrence County. Real Property Tax. Dismissed. Board Members concur.

99-D-1619 Commerce Park Circle v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Beachwood Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1789, 99-A-1790 Greyhound Lines, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-2056 Prefco I.V. Ltd. Part., A Conn. Ltd. Part. And Key Corp. dba Key Bank, Successor Lessee To Society National Bank and Original Lessee (Ameritrust) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-2099 The Ohio Bell Telephone Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-T-58 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Fairmount Circle Apartments. Real Property Tax. Stipulated. Board Members concur.

00-J-86 Great Northern Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-642, 00-A-643 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Woodland Meadows Limited Partnership. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

98-G-502 Noah Hayden Ltd., Cuyahoga Metropolitan Housing Authority (Successor in Interest) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland City School District Board of Education. Real Property Tax. Substitution of Party; Dismissing the Board of Education as a Party). Board Members concur.

99-K-2031 Otis Wright & Sons, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-M-1853 David N. Meyers v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Granting Motion to Quash.

00-K-385, 00-K-386, 00-K-402, 00-K-403 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Greens of Lyndhurst, an Ohio General Partnership. Real Property Tax. Granting Board of Education's Motions to Compel Discovery and for Protective Order and Denying Board of Education's Motion for Sanctions and Property Owner's Motion to Compel Discovery and for Sanctions.

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. Compelling Discovery.