12:00 P.M. FRIDAY
January 26, 2001
98-A-1045, 98-A-1087 ADM/Countrymark
LLC v. Lucas County Board of Revision, Lucas County Auditor and
the Board of Education for the Toledo Public Schools. Real Property
Tax. Value Found. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson
not participating.
98-K-1446, 98-K-1447, 98-K-1448, 98-K-1449
Crown Midland Limited Liability Co. (An Ohio Limited Liability
Co.) v. Franklin County Board of Revision, Franklin County Auditor
and the Board of Education of the Columbus City Schools District.
Real Property Tax. Value Found. Board Members concur.
99-J-448 B.J. Alan Co. v. Thomas M.
Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner
affirmed. Board Members concur.
99-P-1705 Keith Znamenak v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Parma City School District Board of Education. Real Property Tax.
Value Found. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson
dissents.
99-B-1914 World Harvest Church of God
v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner
affirmed. Board Members concur.
98-G-799, 98-G-800, 98-G-801, 98-G-823, 98-G-824, 98-G-825, 98-G-838,
98-G-839 Perry E. Bourne, Trustee and Ashok K. Dutt & Hiran
M. Dutta and Barbara A. Widdoes and Hudson Board of Education
v. Summit County Board of Revision and the Summit County Auditor.
Real Property Tax. Dismissed. Board Members concur.
99-M-139, 99-M-140 A.M. Castle & Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Orange Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-G-797 NBC USA Housing Inc. Seven v. Lorain County Board of
Revision, Lorain County Auditor and the Elyria Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-G-831, 99-G-832 A & P Properties, Incorporated v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Cleveland Municipal School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-L-837 Streetsboro City School District Board of Education v.
Portage County Board of Revision, Portage County Auditor, Richard
G. Anderson and Barbara A. Anderson. Real Property Tax. Stipulated.
Board Members concur.
99-J-850, 99-J-851 Streetsboro City School District Board of Education
v. Portage County Board of Revision, Portage County Auditor and
Lake Park Village, LLC. Real Property Tax. Stipulated. Board Members
concur.
99-G-1353, 99-G-1354 Cleveland Board of Education v. Cuyahoga
County Board of Revision, the Auditor of Cuyahoga County and West
Park Manor. Real Property Tax. Stipulated. Board Members concur.
99-A-1389, 99-A-1390 Cleveland Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Federation
Towers, Inc. Real Property Tax. Stipulated. Board Members concur.
99-V-1451 Duke Realty Limited Partnership v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Independence Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-G-1518, 99-G-1519 KW Company v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Parma Heights Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-S-1525, 99-S-1526, 99-S-1541 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and Rainbow Terrace Apartments. Real Property Tax.
Stipulated. Board Members concur.
99-L-1698 David F. Bolger, Trustee of the David F. Bolger Revocable
Trust 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-G-1848 Therm O Disc Incorporated v. Richland County Board of
Revision, the Auditor of Richland County and the Madison Local
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-G-9, 00-G-10 Stehman, Leonora D. (Trustee under the Earl G.
Stehman Trust) v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Berea Board of Education. Real Property Tax.
Stipulated. Board Members concur.
00-S-12 Jaelot Dev. Co. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Board of Education. Real
Property Tax. Stipulated. Board Members concur.
00-P-53, 00-P-54 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and the Kilroy Structural Steel Co. Real Property Tax.
Stipulated. Board Members concur.
00-S-383, 00-S-384 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Ninth Street Euclid Limited Partnership. Real Property
Tax. Dismissed. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson
not participating.
00-G-441, 00-G-442 Matz, Eve-Trustee, Greenberg, Cynthia-Trustee;
d/b/a Mayflower Shopping Center v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Heights/University Heights
City School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-G-575 Parma City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Albert B.
Ratner, Trustee. Real Property Tax. Stipulated. Board Members.
00-B-693, 00-B-694 Hunters Manor LLC v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Berea Board of Education.
Real Property Tax. Dismissed. Board Members concur.
00-S-780, 00-S-781 Assisted Living Concepts, Inc. v. Darke County
Board of Revision and Darke County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-S-759 LTC Properties Inc. v. Seneca County Board of Revision,
and the Seneca County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-T-821 Board of Education of the Cambridge City Schools v. Guernsey
County Board of Revision, Guernsey County Auditor and BP Exploration
& Oil, Inc. Real Property Tax. Stipulated. Board Members concur.
00-A-1265 Fred and Carol Alberini v. Trumbull County Board of
Revision and Trumbull County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-N-1336 Hubbard Exempt Village School District Board of Education
v. Trumbull County Board of Revision, Trumbull County Auditor
and Valley View Properties, Ltd. Real Property Tax. Dismissed.
Board Members concur.
00-N-1338 Paul B. Temelkoff & Sonya A. Temelkoff v. Trumbull
County Board of Revision and Trumbull County Auditor. Real Property
Tax. Stipulated. Board Members concur.
00-M-1396 Sysco Food Service of Cleveland, Inc. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Bedford Board
of Education. Real Property Tax. Dismissed. Board Members concur.
00-V-1682 Board of Education of the Olentangy Local School District
v. Delaware County Board of Revision, Delaware County Auditor
and C.V. Perry & Co. Real Property Tax. Stipulated. Board
Members concur.
00-V-1683 Board of Education of the Olentangy Local School District
v. Delaware County Board of Revision, Delaware County Auditor
and C.V. Perry & Co. Real Property Tax. Stipulated. Board
Members concur.
00-V-1686 Board of Education of the Olentangy Local School District
v. Delaware County Board of Revision, Delaware County Auditor
and C.V. Perry & Co. Real Property Tax. Stipulated. Board
Members concur.
00-N-1961, 00-N-1962 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Acme Realty, LLC. Real Property Tax. Dismissed. Board
Members concur.
00-V-2084 Dayton Board of Education v. Montgomery County Board
of Revision, Montgomery County Auditor and Dayton Village, Ltd.
Real Property Tax. Dismissed. Board Members concur.
99-G-1509 McDermott United Methodist Church v. Thomas M. Zaino,
Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur
99-N-1489 Copley-Fairlawn City School District Board of Education
v. Summit County Board of Revision, Summit County Auditor and
Rosemont Commons Retail Limited Partnership. Real Property Tax.
Denying Motion to Dismiss.
99-N-1495 Copley-Fairlawn City School District Board of Education
v. Summit County Board of Revision, Summit County Auditor, and
Shops of Fairlawn Retail Limited Partnership. Real Property Tax.
Denying Motion to Dismiss.
99-L-1998 Orange City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and PAH-Beachwood
I, LLC. Real Property Tax. Denying Motion to Compel Discovery.
00-B-958, 00-B-964, 00-B-971 Pleasant Valley Apartments Limited
Partnership v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and the Parma City School District Board of Education.
Real Property Tax. Compelling Discovery.
00-P-1467 Owens Corning Fiberglass v. Licking County Board of
Revision, the Licking County Auditor and the Newark City School
District Board of Education. Real Property Tax. Inactive Status
Placement.
00-J-1521, 00-J-1553, 00-J-1554, 00-J-2013 Sherwin Williams Co.
and Cleveland Municipal School District Board of Education v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Extending Discovery Period.
00-L-1803, 00-L-1809 Copley-Fairlawn City School District Board
of Education v. The Summit County Board of Revision, the Summit
County Auditor and DeBartolo Capital Partnership. Real Property
Tax. Consolidated.
00-G-1893, 00-G-1894, 00-G-1896 First National Bank of Akron (FirstMerit
Bank, N.A.) v. Summit County Board of Revision, Summit County
Auditor and the Cuyahoga County Board of Education. Real Property
Tax. Consolidated.