OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

November 3, 2000


MERIT DOCKET

92-A-1242 Pease Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. 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. Lack of Jurisdiction-dismissed. Board Members concur.

97-V-1066, 97-V-1067 Board of Education for Washington Local Schools v. Larry A. Kaczala, Auditor of Lucas County, Ohio and Manor Homes, Inc. Real Property Tax. Lack of Jurisdiction-dismissed. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-A-635, 99-A-636 Board of Education of the Columbus City Schools v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

00-J-603 McLeister Memorial Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Lack of Jurisdiction-dismissed. Board Members concur.

00-N-815 Nova II, LLC v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-M-1386 Ameritech Corp. 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-R-700 Vogel Investment Co., Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-717 Dana Corporation v. Allen County Board of Revision and the Allen County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-R-746 William B. Risman, Trustees, and Irving Z. Friedman, Trustees v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1369, 99-P-1446 Poltava Center, Inc. and The Parma 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-S-1810 Board of Education of Hilliard City School District v. Franklin County Board of Revision, Franklin County Auditor and River's Gate Ltd. Real Property Tax. Stipulated. Board Members concur.

99-A-2082, 99-A-2083 Casto Investors 99 Yr. Lease v. Franklin County Board of Revision, the Auditor of Franklin County and the Groveport-Madison Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-R-262 Central National Bank of Cleveland, now dba Key Bank (Key Corporation) v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Westlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-R-398 Fairview Park Senior Apartments v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

00-L-431, 00-L-432 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Midtown Associates, L.L.C. Real Property Tax. Stipulated. Board Members concur.

00-A-785 Richard House v. Hamilton County Board of Revision and the Auditor of Hamilton County. Real Property Tax. Stipulated. Board Members concur.

00-L-829 Cambridge City School District Board of Education v. Guernsey County Board of Revision, the Auditor of Guernsey County and American Properties & Development, Inc. Real Property Tax. Dismissed. Board Members concur.

00-L-856, 00-L-857 Charter One Bank FSB As Successor In Interest To Home Federal Savings Bank Of Northern Ohio v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-858, 00-L-859 Charter One Bank FSB, As Successor In Interest To Home Federal Savings Bank Of Northern Ohio v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

94-N-251 C.I.A. Properties v. Cuyahoga County Auditor, the Board of Revision for Cuyahoga County and the South Euclid/Lyndhurst Board of Education. Real Property Tax. Certification. Board Members concur.

97-A-336 Gahanna-Jefferson Public Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Associates Estates Realty Corporation. Real Property Tax. Certification. Board Members concur.

99-L-2065 Mark N. and Christine S. Fredrick v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-J-1441, 99-J-1443* Joseph H. Mastbaum v. Board of Revision of Montgomery County and Montgomery County Auditor. Real Property Tax. Transcript Order.

00-K-989, 00-K-991, 00-K-1024, 00-K-1025, 00-K-1028, 00-K-1029* Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, Clermont County Auditor, New Richmond Exempted Village School District, U.S. Grant Joint Vocational School District, Washington Township Board of Trustees and the City of Moscow.

New Richmond Exempted Village School District v. Clermont County Board of Revision, Clermont County Auditor, U.S. Grant Joint Vocational School District, Washington Township Board of Trustees, the City of Moscow and Cincinnati Gas & Electric Co.

U.S. Grant Joint Vocational School District v. Clermont County Board of Revision, Clermont County Auditor, New Richmond Exempted Village School District, Washington Township Board of Trustees, the City of Moscow and Cincinnati Gas & Electric. Real Property Tax. Consolidated.

00-R-1332, 00-R-1333 Jefferson Savings Assn. (First Merit Bank, N.A.) v. Madison County Board of Revision and the Madison County Auditor. Real Property Tax. Granting Motion to Extend Discovery.

*Issued Previously