12:00 P.M. FRIDAY
January 12, 2001
96-T-471, 96-T-472 Delta Airlines, Inc.
v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax
Commissioner reversed. Board Members concur.
96-T-589 Federal Express Corporation
v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax
Commissioner modified. Board Members concur.
99-L-1287 Columbus City Schools Board
of Education v. Franklin County Board of Revision, the Franklin
County Auditor and Willard Cunningham. Real Property Tax. Value
Found. Board Members concur.
99-A-1467 Akron City School District
Board of Education v. Summit County Board of Revision, Summit
County Auditor and WEC 98H-32 LLC. Real Property Tax. Remanded
for Further Proceedings. Board Members concur.
99-K-1605 Polaris Amphitheater Concerts,
Inc. v. Delaware County Board of Revision, Delaware County Auditor
and the Board of Education of the Olentangy Local School District.
Real Property Tax. Value Found. Board Members concur.
00-P-479 Derrick A. Washington v. Jim
Petro, Auditor of the State of Ohio. Personal Income Tax. Lack
of Jurisdiction-dismissed. Board Members concur.
00-P-487 South Norwood Church of Christ
v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner
affirmed. Board Members concur.
00-K-760 J. Bradley and Ginger S. Gibson
v. Delaware County Board of Revision, the Delaware County Auditor
and the Board of Education of the Olentangy Local Schools. Real
Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-J-899 T & R Ashland, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
00-M-1471 Karen & Nicolas Psathas
v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor.
Real Property Tax. Lack of Jurisdiction-dismissed. Board Members
concur.
00-B-1478 London City Schools Board
of Education v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption.
Tax Commissioner affirmed. Board Members concur.
00-M-1542 Do Drop Inn, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax
Commissioner affirmed. Board Members concur.
98-T-916, 00-T-1451, 00-T-1452, 00-T-1767 Cherry Jack Ltd. Partnership
v. Licking County Board of Revision, the Auditor of Licking County
and the Granville Exempted Village School District Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-S-548 Kenmore Village, LP v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Municipal School District
Board of Education. Real Property Tax. Ms. Jackson and Mr. Manoranjan
concur. Mr. Johnson not participating.
99-P-1407, 99-P-1653* HRC Joint Venture v. Thomas M. Zaino, Tax
Commissioner of Ohio. Personal Property Tax. Dismissed. Board
Members concur.
99-V-1582 ETL Housing Corp. v. Summit County Board of Revision,
the Auditor of Summit County and the Akron City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
99-L-1803 Chagrin Falls Exempted Village School District Board
of Education v. Geauga County Board of Revision, Geauga County
Auditor and Bainbridge Arden LLC, a Delaware Limited Liability
Company. Real Property Tax. Dismissed. Board Members concur.
00-V-743 John J. Bertholf v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax. Dismissed. Board Members concur.
00-M-786 W.A. Siebenthaler, et al., and Keybank National Association
(Key Corporation) FNA Society National Bank v. Greene County Board
of Revision and the Greene County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-S-1649 Board of Education of the Westerville City School District
v. Delaware County Board of Revision, Delaware County Auditor
and DHMI Lakes, Ltd., Inc. Real Property Tax. Stipulated. Board
Members concur.
99-L-2002 Duke Realty Limited Partnership v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, City of Strongsville and
Strongsville Board of Education. Real Property Tax. Dismissed.
Board Members concur.
99-V-2055 Lexington Village II Limited Partnership (Phase II)
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-V-2104, 99-V-2105 Spielberger John and Donna S. v. Cuyahoga
County Board of Revision, the Auditor of Cuyahoga County and the
Parma Heights Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-T-367* Cleveland Board of Education v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Consolidated Rail Corporation.
Real Property Tax. Denying Motion to Strike.
99-S-1465, 00-S-1909, 00-S-1911, 99-S-1553, 00-S-1913 Copley-Fairlawn
City School District Board of Education v. Summit County Board
of Revision, Summit County Auditor and E & A Northeast Limited
Partnership.
E & A Northeast Limited Partnership v. Summit County Board
of Revision, Summit County Auditor and the Copley-Fairlawn City
School District Board of Education. Real Property Tax. Consolidated.
00-J-847, 00-J-848, 00-J-879, 00-J-882 Board of Education for
the Berea City School District v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Middleburg Towne Square Ltd. Real
Property Tax. Consolidated.
00-M-989, 00-M-991, 00-M-1024, 00-M-1025, 00-M-1028, 00-M-1029
Cincinnati Gas & Electric Co. v. Clermont County Board of
Revision, et al. Real Property Tax. Designating Appeals as "Complex
Litigation" and Scheduling Appeals.
00-J-1268, 00-J-1269, 00-J-1270 Berea City School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Red Roof Cleveland V. Company, doing business as Red
Roof Inns, Incorporated. Real Property Tax. Denying Motion to
Dismiss.
00-J-1268, 00-J-1269, 00-J-1270 Berea City School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Red Roof Cleveland V. Company, doing business as Red
Roof Inns, Incorporated. Real Property Tax. Compelling Discovery
and Denying Protective Order.
00-T-1377, 00-T-1378 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and Memphis Fulton Associates Limited Partnership.
Real Property Tax. Granting Motion to Extend
00-J-1521, 00-J-2013, 00-J-1553, 00-J-1554 The Sherwin Williams Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education.
Cleveland Municipal School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and The Sherwin
Williams Company. Real Property Tax. Consolidated.
00-G-2018, 00-G-2023 Cleveland Heights/University Heights City
School District Board of Education and Charter One Bank, FSB,
as Successor in Interest to Home Federal Savings Bank v. Cuyahoga
County Board of Revision and the Auditor of Cuyahoga County. Real
Property Tax. Consolidated.
00-V-2025, 00-V-2026, 00-V-2027, 00-V-2028, 00-V-2029, 00-V-2030,
00-V-2031,
00-V-2032, 00-V-2033 380 Cedar Associates, Inc., aka Cedar Associates,
Inc., aka Cedar Phase III, Ltd., aka Cedar Street Associates Limited
Partnership v. Summit County Board of Revision, Summit County
Auditor and the Akron Board of Education. Real Property Tax. Consolidated.
00-A-2102, 00-A-2105 WEC 99D-18, LLC, a Delaware LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the Cleveland
Heights/University Heights City School District Board of Education.
Real Property Tax. Consolidated.
*Issued Previously