OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

November 17, 2000

MERIT DOCKET

98-S-1174 Oak Hills Local School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and Cinci Odonnett, LLC. Real Property Tax. Value Found. Board Members concur.

99-M-1426 Jeff Ziegler v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Whitehall City School District. Real Property Tax. Value Found. Board Members concur.

99-N-1737 Sherie K. Hess, dba Hess Auto Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

00-T-542 Stephen and Robert Ulrich v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-T-543 Robert F. and Vivian M. Ulrich v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-K-735 John D. Anderson v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-K-877 Helen L. Cassel v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-M-994, 98-M-995 McDermott Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

98-T-1158 Allen Andrew and Premier Bank & Trust Savings Company (Coban Corp.) v. Lorain County Board of Revision, Lorain County Auditor and the Avon Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-B-1159 Society National Bank of Cleveland, now doing business as Keybank v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Lakewood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1276 Roton Corporation (R Land Corporation) v. Medina County Board of Revision and the Auditor of Medina County. Real Property Tax. Stipulated. Board Members concur.

99-L-1315, 99-L-1319 David T. Terry v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-L-1355, 99-L-1356Strongsville Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and David T. Terry. Real Property Tax. Dismissed. Board Members concur.

99-L-1377 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Anthony-Thomas Candy Company. Real Property Tax. Stipulated. Board Members concur.

99-P-1456 Associated Estates Realty Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-A-1640 International Approval Services, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-A-1900 Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and R.J.S. Realty Corporation. Real Property Tax. Dismissed. Board Members concur.

00-J-13 Lorain County Savings & Trust Co. (Premier Bank & Trust-Coban Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-T-697, 00-T-698 PZF, Inc., dba Pedone Nursing Center v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-T-860, 00-T-861 Richard Reid, Tracy Reid, Dan Hess and Janet Hess v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-K-930 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and Sumser Realty Limited. Real Property Tax. Stipulated. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-T-593, 98-T-594, 98-T-603, 98-T-604, 99-A-1896 N. Olmsted Board of Education and Sears Roebuck & Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-K-323, 00-K-324* Wetherington Golf Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund. Staying Proceedings.

00-T-1360, 00-T-1361 Grief Board Corporation and Grief Bros. Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

00-T-1412, 00-T-1413, 00-T-1414 Heidelberg Finishing Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

00-K-1417, 00-K-1418, 00-K-1419, 00-K-1420, 00-K-1624, 00-K-1625, 00-K-1626,

00-K-1627 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Electric Illuminating Company.

The Cleveland Electric Illuminating Company v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating and Designating Appeals Complex Litigation.

*Issued Previously