OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

November 24, 2000

MERIT DOCKET

96-K-521 Fruehauf Trailer Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-M-1167 Findlay Truck Line, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner modified. Board Members concur.

99-M-204 Society Bank, nka Key Corp. v. Franklin County Board of Revision, the Franklin County Auditor and the Dublin City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

99-A-970 Raymond D. Meyer v. Adams County Board of Revision and Adams County Auditor. Real Property Tax. Dismissed, sua sponte. Board Members concur.

99-A-971 Raymond D. Meyer v. Adams County Board of Revision and Adams County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-J-1564 Vandalia Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and Horizon Ventures Limited. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

98-N-941 Rite-Royalton - Ohio v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-604 Hilliard City School District Board of Education v. Franklin County Board of Revision, the Auditor of Franklin County, Westpointe Plaza LP, and Colfazco, Ltd., dba Fazoli's. Real Property Tax. Stipulated. Board Members concur.

99-M-1226, 1227, 99-M-1258, 1259 Graj, Incorporated, et al. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Euclid City School District Board of Education. Real Property Tax. Real Property Tax. Stipulated. Board Members concur.

99-S-1240 First Federal Savings & Loan Association (FirstMerit Bank, N.A.) v. Ashland County Board of Revision and the Auditor of Ashland County. Real Property Tax. Stipulated. Board Members concur.

99-S-1243 First Federal Savings & Loan Association of Wooster (FirstMerit Bank, N.A.) v. Ashland County Board of Revision and the Auditor of Ashland County. Real Property Tax. Stipulated. Board Members concur.

99-P-2016 David R. Wilkinson v. Columbiana County Board of Revision and the Auditor of Columbiana County. Real Property Tax. Stipulated. Board Members concur.

00-K-140 George T. Clark v. Columbiana County Board of Revision and the Auditor of Columbiana County. Real Property Tax. Dismissed. Board Members concur.

00-N-295, 00-N-296 Board of Education of the Westerville City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Rite Aid of Ohio, Inc. Real Property Tax. Stipulated. Board Members concur.

00-K-326 Gad-About Tours v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Dismissed. Board Members concur.

00-P-334 City of Blue Ash v. Hamilton County Board of Revision and the Auditor of Hamilton County. Real Property Tax. Dismissed. Board Members concur.

00-K-498 Karen A. Novak v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-T-636 Steven P. Wathen v. Franklin County Board of Revision, the Auditor of Franklin County and Gahanna Jefferson Public School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-L-647 T&R Communities, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-S-776, 00-S-789 K-Mart Corporation v. Darke County Board of Revision and the Auditor of Darke County. Real Property Tax. Stipulated. Board Members concur.

00-S-777, 00-S-778 Gershman Properties, a California Limited Liability Co. v. Darke County Board of Revision and the Auditor of Darke County. Real Property Tax. Stipulated. Board Members concur.

00-N-864, 00-N-865 Epsilon of Chagrin Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Chagrin Falls Exempted School District. Real Property Tax. Dismissed. Board Members concur.

99-A-949 Buckeye Community II LP v. Lorain County Board of Revision, Lorain County Auditor and the Clearview Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1279 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Cleveland City Investors, L.L.C. Real Property Tax. Stipulated. Board Members concur.

00-T-1022, 00-T-1023, 00-T-1026, 00-T-1027 New Richmond Exempted Village School District and U.S. Grant Vocational School District v. Clermont County Board of Revision, the Clermont County Auditor and the Cincinnati Gas & Electric Company. Real Property Tax. Dismissed. Board Members concur.

00-L-1032 James M. Colvin v. Franklin County Board of Revision and the Auditor of Franklin County. Real Property Tax. Stipulated. Board Members concur.

00-P-1509 Zucker Building Company v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-R-1520 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and Heritage Fireplace Equipment Co. Real Property Tax. Dismissed. Board Members concur.

00-T-1661 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, the Auditor of Delaware County and The Offices at Polaris. Real Property Tax. Stipulated. Board Members concur.

00-V-1667 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, the Auditor of Delaware County and Office Pointe, LLC. Real Property Tax. Dismissed. Board Members concur.

00-T-1679 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, the Auditor of Delaware County and M/I Schottenstein Homes, Inc. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

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. Correcting Order. Board Members concur.

99-S-1599 Far Hills Baptist Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-T-711, 00-T-798, 00-T-799 Oak Brook Garden and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Extending Discovery Deadline.

00-T-821 Board of Education of the Cambridge City School District v. Guernsey County Board of Revision, the Auditor of Guernsey County and BP Exploration And Oil, Inc. Real Property Tax. Granting Petition to Appear Pro Hac Vice.

00-T-821 Board of Education of the Cambridge City School District v. Guernsey County Board of Revision, the Auditor of Guernsey County and BP Exploration And Oil, Inc. Real Property Tax. Modifying Order to Compel Discovery.

00-N-837, 838 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and MRSLV Euclid, LLC. Real Property Tax. Granting Motion to Extend Discovery.

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. Extending Discovery Deadline

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. Denying Motion.

00-P-1005, 00-P-1006 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Wolstein Group, Incorporated. Real Property Tax. Extending Discovery Period.

00-T-1461, 00-T-1462, 00-T-1476 Cleveland Municipal School District Board of Education and Freeway Industrial Properties v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-J-1479, 00-J-1750 Ludy Greenhouse Manufacturing Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.