OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

September 8, 2000

MERIT DOCKET

98-T-299 Cradle 'N Crayon Play Care and Preschool, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-P-957 Associated Medical Laboratory, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

99-T-1017 Ronald and Marian Duvall v. Washington County Board of Revision and the Auditor of Washington County. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-T-1054 Joseph J. Brejcha v. James J. Lawrence, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

00-N-742 Canganelli Bros., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur

00-N-768 Frank C. and Diana C. Roberto v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Settled and Dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

99-N-329, 99-N-330* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Berger Realty, Inc. Real Property Tax. Stipulated. Board Members concur.

98-R-929, 98-R-934, 98-R-935, 98-R-953, 99-R-516, 99-R-517, 99-R-586, 99-R-587

Hy-Level Land Co. and Strongsville City School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

99-D-639, 99-D-640, 99-D-655, 99-D-656 Cleveland Board of Education and Park Lane Villa Development Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-P-845 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Auditor of Portage County and Interstate Park Development, Ltd. Real Property Tax. Dismissed. Board Members concur.

99-M-852 Streetsboro City School District Board of Education v. Portage County Board of Revision, the Auditor of Portage County and Eagle Enterprises Ltd. Real Property Tax. Dismissed. Board Members concur.

99-K-1123, 99-K-1124, 99-K-1125, 99-K-1126, 99-K-1138 Public Square Hotel Community Urban Redevelopment Corporation, Maria Meriam and Kathryn Meriam and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Dismissed. Board Members concur.

99-P-1195, 99-P-1197 Carl S. Ablon and Loretta Jeanne Ablon v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1241 First Federal Savings & Loan Association (FirstMerit Bank, N.A.) v. Ashland County Board of Revision and the Ashland County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-1274, 99-J-1278 Charter One FSB as Successor in Interest to the First Federal Savings Bank v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

99-K-1357 Cannon Road Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1428, 99-P-1429, 99-P-1481, 99-P-1482 Patrick T. and Alisa K. Raines v. Lawrence County Board of Revision and the Auditor of Lawrence County. Real Property Tax. Dismissed. Board Members concur.

99-K-1752 Southgate USA v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-J-518 JCM Management, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

99-A-1663 Scottish Rite v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissed as Duplicate filing. Board Members concur.

99-A-1664 Scottish Rite v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissed as Duplicate filing. Board Members concur.

99-P-1819, 99-P-1820 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and FAI, Inc. Real Property Tax. Denying Motion to Dismiss Appeal/Motion for Leave to File Appeal. Board Members concur.

00-A-99 Stonebridge Housing LP v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools District. Real Property Tax. Denying Motion to Remand. Board Members concur.

00-V-437 Joseph P. Shively v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members concur.

00-V-438 Joseph P. Shively v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-N-1421 Vandalia-Butler City Schools Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor and Terebinski Funeral Home Forest Hills Chapel, Inc. Real Property Tax. Inactive Status.

00-P-866, 00-P-867, 00-P-868, 00-P-869, 00-P-892, 00-P-893 Clepro, Inc. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

*Issued Previously