OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 22, 2000

MERIT DOCKET

98-S-1138 A.A. Levin Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Value Found. Board Members concur.

00-N-153 A & M Food Mart, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-S-725 Curtis Gast & Ronald Greenwald v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-N-770 Gloria Edgerton v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

00-P-1041 Mark K. Horton v. Lake County Auditor, the Lake County Board of Revision and the Mentor Exempted Village School District. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-M-1095 Owens Corning Fiberglas v. Licking County Board of Revision, the Auditor of Licking County and the Newark City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-R-1503, 97-R-1505, 97-R-1506, 97-R-1507, 99-R-223, 99-R-224 City of Cleveland and Chagrin Highlands, Ltd., an Ohio LLC as Their Interests May Appear, and Figgie Properties as Their Interest May Appear v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Beachwood/Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-755 Lazarus Real Estate, Inc. v. Hamilton County Board of Revision, the Auditor of Hamilton County, and Oak Hills Local Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-M-362 Cleveland Thermal Energy Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

99-P-1417, 99-P-1418 Charter One Bank, FSB, as successor in interest to Home Federal Savings Bank v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1530 Emery Business Park v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1960, 99-T-1961, 99-T-1980 Council Gardens v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-P-57 Gillespie Brothers, Ltd. 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.

00-P-60 Patrick T. Gillespie 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.

00-A-90 Rainbow Investments, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-L-876 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, Guernsey County Auditor and Rick A. and Sheila Casterline. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-A-337 Dublin City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Associated Estates Realty Corporation. Real Property Tax. Certification. Board Members concur.

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

99-L-220, 99-L-221, 99-L-222 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and SLR Associates of Columbus, L.P. Real Property Tax. Correcting Stipulation. Board Members concur.

99-N-1515, 99-N-1516 Robert C. Huge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Correcting Stipulation. Board Members concur.

99-N-1522, 99-N-1539 Hendricks R. C. and R. C. Huge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Correcting Stipulation. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-A-1002, 00-A-1014 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Boykin Hotel Properties. Real Property Tax. Consolidated.