OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

December 22, 2000

MERIT DOCKET

99-S-1633 Daniel & Deborah Gray v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.

99-A-1978 George A. & Bernice Johnson v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

00-L-973 Edna M. Asam v. Miami County Board of Revision and the Miami County Auditor. Real Property Tax. Value Found. Board Members concur.

00-K-988 Americo Wholesale Plumbing Supply Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.

DISMISSALS AND STIPULATIONS

97-R-481 Gates Mills Manor Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-108, 99-R-109, 99-R-123, 99-R-124 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Riverview, Inc. Real Property Tax. Stipulated. Board Members concur.

99-S-657, 99-S-658 University Circle, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-V-858 Beaver Valley Resorts, Inc. et al. v. Clark County Board of Revision and the Auditor of Clark County. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-L-1212 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Associated Estates Realty Corp. Real Property Tax. Stipulated. Board Members concur.

99-A-1350, 99-A-1351 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Associated Estates Realty Corp. and Mark Milstein. Real Property Tax. Stipulated. Board Members concur.

99-M-1648 Carriage Court Lancaster Ltd. Part. v. Fairfield County Board of Revision, Fairfield County Auditor and the Lancaster City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-R-1684 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Gates Mills Manor Co. Real Property Tax. Dismissed. Board Members concur.

00-R-199 Reynolds, DeWitt & Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

00-K-385, 00-K-386, 00-K-402, 00-K-403 South Euclid-Lyndhurst City School District Board of Education and Greens of Lyndhurst, An Ohio General Partnership v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

00-L-736 Robert F. Black, et al. as Trustees of First Union Real Estate Equity and Mortgage Investments v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-737 James Nance, et al. as Trustees of First Union Real Estate Equity and Mortgage Investments v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-738 James Nance, et al. as Trustees of First Union Real Estate Equity and Mortgage Investments v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-J-769 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor and Steven J. and Pamela Kuryla. Real Property Tax. Stipulated. Board Members concur.

00-P-1272 Rockport Retirement Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

93-R-1290, 93-R-1291, 93-R-1292, 93-R-1293, 93-R-1294 Burton R. Pease, Officer of Pease Company v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.

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

98-M-719* William M. Brantman v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Certification. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-R-334, 99-R-1908 LA Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland City Schools Board of Education. Real Property Tax. Granting Continuance Request Provisionally.

99-R-1248, 99-N-1255, 99-N-1256 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and York-Pearl Associates. Real Property Tax. Granting Appellee's Request to Withdraw Order Compelling Discovery.

99-T-1910, 99-T-1911, 99-T-1912 Macintosh Land Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Consolidated.

00-J-494, 00-J-495 Strongsville City School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Curtis E. and Carol Marling. Real Property Tax. Compelling Discovery and Granting Protective Order.

00-V-1260 Federal Reserve Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Granting Motion to Extend Discovery.

00-V-1262 Federal Reserve Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Granting Motion to Extend Discovery.

00-R-1445, 00-R-1453 Penn Traffic Company Big Bear Store Division and Big Bear Stores Company v. Licking County Board of Revision, the Auditor of Licking County and the Newark City School District Board of Education. Real Property Tax. Consolidated.

00-J-1850, 00-J-1851, 00-J-1853 Strongsville Lodging Associates I Limited Partnership and Strongsville City School District Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

00-V-1865, 00-V-1866, 00-V-2007 Shore West Construction Company (North Olmsted Golf Course, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted City School District Board of Education.

North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shore West Construction Company (North Olmsted Golf Course, Inc.) Real Property Tax. Consolidated.

00-A-2017, 00-A-2040 Epsilon of Chagrin Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Chagrin Falls Exempted Village School District Board of Education.

Chagrin Falls Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Epsilon of Chagrin Falls, Inc. Real Property Tax. Consolidated.

*Issued Previously