OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 15, 2000

MERIT DOCKET

97-S-632 CASA 94 L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City Schools. Real Property Tax. Value Found upon Remand. Board Members concur.

97-T-1612 Aeroquip Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner modified. Board Members concur.

99-S-1064 Donald K. and Dianna Britton Ruble v. Washington County Board of Revision and Washington County Auditor. Real Property Tax. Value Found. Board Members concur.

00-M-660 S. O. Jenko v. Morrow County Board of Revision and the Morrow County Auditor. Real Property Tax. Value Found. Board Members concur.

00-P-683 Syed and Syed Enterprises LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-D-1090, 97-D-1094 Lubrizol Corporation v. Lake County Board of Revision, Lake County Auditor, Painesville Township Local Schools Board of Education and Wickliffe City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

98-G-679 Meijer, Inc. v. Allen County Board of Revision and the Auditor of Allen County. Real Property Tax. Stipulated. Board Members concur.

99-T-211 Court Realty Limited Partnership and Key Corp., fna Society National Bank v. Franklin County Board of Revision, the Franklin County Auditor and Gahanna-Jefferson City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-B-225, 99-B-226 Investment Associates, An Ohio Limited Partnership v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-566, 99-J-596, 99-J-597, 99-J-598 Albert B. Ratner, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and The Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board Members concur.

99-V-791, 99-V-792, 99-V-756, 99-B-757 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Charter One Bank F.S.B. as successor in interest to Women's Federal Savings & Loan Assn.

Charter One Bank F.S.B. as successor in interest to Women's Federal Savings & Loan Assn. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid Board of Euclid Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-820, 99-J-823 Weston Property Investments III, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-821, 99-J-822 Weston Property Investments III, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1092, 99-G-1103 Community Apartments v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Board of Education of the Cleveland City School District. Real Property Tax. Stipulated. Board Members concur.

99-J-1250 The Pullman Company v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1415, 99-N-1416 Troy CMBS Property LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brooklyn Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-T-1507, 99-T-1508 Rego Realty Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1610 First Merit Bank of Ohio v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-P-1819, 99-P-1820 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and FAI, Inc. Real Property Tax. Stipulated. Board Members concur.

99-P-1924, 99-P-1925, 99-P-1941, 99-P-1943 Martin, Anthony and Michael A. Rini DBA Rini Brothers, a Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor and The Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board Members concur.

99-G-1926, 99-G-1927 Miles Taylor Realty Company v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

99-K-1966, 99-K-1967 Jewish Community Housing, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-K-1979 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Jewish Community Housing, Inc. Real Property Tax. Dismissed. Board Members concur.

99-K-2003 Jeanne Newman and Elizabeth Rosenman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-2054 Prefco IV Ltd. Part., a Conn. Ltd. Part. and Key Corp. dba Key Bank, Successor Lessee to Society National Bank and Original Lessee (Ameritrust) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax.

00-L-156, 00-L-157, 00-L-158 Hospitality Motor Inns, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-574 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Manor Development Co. Real Property Tax. Dismissed. Board Members concur.

00-A-583, 00-A-584 Warrensville Manor Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-N-661 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and B&G Properties Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

00-M-724 Bassam Rafeedie, dba Weathersfield Superette v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-G-740 The Carter Jones Lumber Company v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-K-898 Ameron International Corporation (fka Ameron, Inc.) v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

00-V-1016 Creekside Apartments Limited Partnership, An Ohio Ltd. Part. v. Athens County Board of Revision, Athens County Auditor and the Athens City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-1684 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and United Medical Products Company of Ohio, Employee Profit Sharing Plan. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

98-M-779 Al Gammarino, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

99-J-1490, 99-J-1491 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Montrose Mayfield, Inc. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

99-B-1709 City of Cuyahoga Falls v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Exemption. Remand. Board Members concur.

99-B-1758 Fellowship Baptist Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

00-A-44 Shiloh Ministries, Inc. (aka Niles People's Full Gospel Mission, Inc.) v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. 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. Corrected Order. Board Members concur.

00-K-523 Deer Creek Properties, Inc. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Remand. Board Members concur.

00-K-663 Kenworth Truck Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

00-K-686 Kevin B. Lake v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-R-1252 The Wolstein Group v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland City Schools Board of Education. Real Property Tax. Denying Continuance Request.

00-R-907, 00-R-908 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and 185 Lakeshore, LLC. Real Property Tax. Granting Motion to Extend Discovery.

99-N-1484, 99-N-1485, 99-N-1486, 99-N-1500, 99-N-1501* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Montrose Development, Inc. Real Property Tax. Compelling Discovery.

99-N-1487, 99-N-1488, 99-N-1502, 99-N-1503* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Montrose Development, Inc. Real Property Tax. Compelling Discovery.

99-N-1492, 99-N-1493, 99-N-1498, 99-N-1499* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Montrose Development, Inc. Real Property Tax. Compelling Discovery.

00-B-958, 00-B-964, 00-B-971* Pleasant Valley Apartments Limited Partnership and Parma City School District Board of Education v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Consolidated.

00-J-1230, 00-J-1370, 00-J-1371* Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Bedford Board of Education, Bedford Development Ltd. Reiter Dairy, Inc. Real Property Tax. Consolidated.

00-P-1727, 00-P-1728* Southbridge Housing Partners v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Consolidated.

00-G-1875, 00-G-2005* Franchise Realty Interstate Corporation wholly owned by McDonald's Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education.

Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Franchise Realty Interstate Corporation wholly owned by McDonald's Corp. Consolidated.

*Issued Previously