5:00 P.M. Thursday
February 8, 2001
97-J-1119 Rubbermaid Inc. v. Wayne
County Auditor and Wayne County Board of Revision. Real Property
Tax. Value Found. Board Members concur.
97-M-1618 Meijer, Inc. v. Roger W.
Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed
in part and reversed in part. Board Members concur.
99-R-718 Jodee Ward v. James J. Lawrence,
Tax Commissioner of Ohio. Remission. Lack of Jurisdiction-dismissed.
Board Members concur.
99-R-1311 Jodee Ward v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
99-J-1598 Miami Valley Regional Transit
Authority v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption.
Tax Commissioner reversed-remanded. Board Members concur.
99-T-1761 John G. Augustine v. Geauga
County Board of Revision and Geauga County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-T-292 Empaco Equipment Corporation
v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
00-A-546 Robert W. Rodger v. Hamilton
County Board of Revision and Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-564 Beth A. Vonville and David
M. Moore v. Thomas M. Zaino, Tax Commissioner of Ohio. Income
Tax. Tax Commissioner affirmed. Board Members concur.
00-S-750 Steve Mitchell v. Medina County
Board of Revision and the Medina County Auditor. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-M-809 General Electric Capital Corporation
v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-A-1036 Gene V. Bradley v. Trumbull
County Board of Revision and Trumbull County Auditor. Real Property
Tax. Value Found. Board Members concur.
00-J-2081 Fluid Systems Partners US,
Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property
Tax. Tax Commissioner affirmed. Board Members concur.
98-T-1196, 98-T-1197, 98-T-1230 Manning, George v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members concur.
98-T-1228, 98-T-1229, 98-T-1231 Manning, George v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Cleveland Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-M-747 Society National Bank, nka Key Bank v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-R-855, 99-R-856, 99-R-857 Streetsboro City School District
Board of Education v. Portage County Board of Revision, Portage
County Auditor and Streetsboro Plaza Associates. Real Property
Tax. Stipulated. Board Members concur.
99-R-980, 99-R-981, 99-R-1000, 99-R-1005 EQR-Reserve Square Ltd.
Partnership v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Cleveland Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-J-1004, 99-J-1024, 99-J-1041, 99-J-1042 Statler Arms Inc. v.
Cleveland Board of Education and Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
99-B-1140 Streetsboro City School District Board of Education
v. Portage County Board of Revision, Portage County Auditor and
Joseph Juratovac. Real Property Tax. Dismissed. Board Members
concur.
99-R-1252 The Wolstein Group v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-N-1299 The Hedgewood Company v. Cuyahoga County Board of Revision,
the Auditor of Cuyahoga County and the Cleveland Board of Education.
Real Property Tax. Stipulated. Board Members concur.
99-N-1409, 99-N-1410 Euclid City School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Imperial Park Ltd. Real Property Tax. Stipulated. Board Members
concur.
99-B-1472, 99-B-1473 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, the Auditor
of Cuyahoga County and Our Lady of Angels Apartments II, Inc.
Real Property Tax. Stipulated. Board Members concur.
99-L-1550 Berea City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Equistar
Cleveland Co., L.L.C. Real Property Tax. Dismissed. Board Members
concur.
99-A-1620 Gremlin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Personal Property Tax. Dismissed. Board Members concur.
99-N-1744 Bittersweet Builders, Ltd. 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-1814, 99-N-1815 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and PW & F, Inc. Real Property Tax. Stipulated. Board
Members concur.
99-T-1821, 99-T-1822 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and WFI, Inc. Real Property Tax. Stipulated. Board Members
concur.
99-P-1946, 99-P-1947 Rini Realty Co., an Ohio Corporation v. Cuyahoga
County Board of Revision, the Auditor of Cuyahoga County and the
Board of Education of the North Olmsted City School District.
Real Property Tax. Stipulated. Board Members concur.
99-K-2053 Superior West 6th Partnership v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Cleveland Municipal
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-M-16, 00-M-17 Daniel R. Lee v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Board of Education for the Chagrin
Falls Exempted Village School District. Real Property Tax. Stipulated.
Board Members concur.
00-R-48 Cleveland Municipal School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Mentor Square Management. Real Property Tax. Dismissed. Board
Members concur.
00-J-85 Society National Bank of Cleveland Now dba Key Bank (Key
Corp.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Parma City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
00-S-202, 00-S-210 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Prime Properties Limited Partnership. Real Property
Tax. Dismissed. Board Members concur.
00-N-242 RX Cleveland Heights Investors LLC (as of 2/25/99) and
Rite Aid of Ohio, Inc. (as of 6/8/98) v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights Board of Education. Real Property Tax. Dismissed. Board
Members concur.
00-N-243 RX Cleveland Heights Investors LLC (as of 2/25/99) and
Rite Aid of Ohio, Inc. (as of 6/8/98) v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights Board of Education. Real Property Tax. Dismissed. Board
Members concur.
00-A-284, 00-A-285 As of 6/6/98 Buffalo-BDL Business Trust (as
to land) and SDI Business Trust (as to improvements) As of 1/1/98
WECK-16 Investment Trust v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Board of Education for the Orange
City School District. Stipulated. Board Members concur.
00-T-288 Security Federal Savings & Loan Assoc., nka First
Merit Bank, N.A. v. Cuyahoga County Board of Revision, the Auditor
of Cuyahoga County and the Board of Education of the Parma City
School District. Real Property Tax. Stipulated. Board Members
concur.
00-T-300, 00-T-301 Ezrah Co. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Maple Heights Board of Education.
Real Property Tax. Dismissed. Board Members concur.
00-V-409, 00-V-410, 00-V-411, 00-V-412 LYC, Inc. d/b/a Lakeside
Yacht Club v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and the Cleveland Board of Education. Real Property Tax.
Stipulated. Board Members concur.
00-P-424 Board of Education of the Dublin City School District
v. Franklin County Board of Revision, Franklin County Auditor
and Columbus Venture, LLC. Real Property Tax. Stipulated. Board
Members concur.
00-S-466, 00-S-467 NCP Ltd. c/o Matthew Parnell, Capstone Management
Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Solon Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-K-534 Board of Education of the Dublin City Schools v. Franklin
County Board of Revision, Franklin County Auditor and Hook-Superx,
Inc./WEC 98H-38 LLC. Real Property Tax. Stipulated. Board Members
concur.
00-V-630, 00-V-635 Leonora D. Stehman, Trustee and also Listed
as Stehman, Earl G. (as Trustee Under the Leonora D. Stehman Trust)
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Berea Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-K-664 North Olmsted City School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Richard C. and Joan M. Mongello. Real Property Tax. Stipulated.
Board Members concur.
00-N-812, 00-N-814 Developers Diversified Realty Corporation v.
Ashland County Board of Revision, Ashland County Auditor and Ashland
City School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-N-823 Board of Education of the Cambridge City School District
v. Guernsey County Board of Revision, Guernsey County Auditor
and Long Management Properties, Ltd. Real Property Tax. Stipulated.
Board Members concur.
00-N-824 Board of Education of the Cambridge City School District
v. Guernsey County Board of Revision, Guernsey County Auditor
and Long Management Properties, Ltd. Real Property Tax. Stipulated.
Board Members concur.
00-T-919 Auglaize Investment Co. v. Auglaize County Board of Revision
and the Auglaize County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-N-1035 Robert P. and Helen J. Hamilton v. Trumbull County Board
of Revision and Trumbull County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-L-1319 George & Marcella Mackall v. Columbiana County Board
of Revision and Columbiana County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-N-1431 Board of Education of the Cambridge City Schools v.
Guernsey County Board of Revision, Guernsey County Auditor and
Milligan Construction. Real Property Tax. Dismissed. Board Members
concur.
00-N-1432 Board of Education of the Cambridge City Schools v.
Guernsey County Board of Revision, Guernsey County Auditor and
Milligan Construction. Real Property Tax. Dismissed. Board Members
concur.
00-S-1574 Freddie Simmons, Kyra Easley-Simmons & Jacqueline
Easley v. Summit County Board of Revision, Summit County Auditor
and Akron City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
00-V-1599 VL-98 Ltd. Partnership, A Mich. Ltd. Partnership v.
Lucas County Board of Revision, Lucas County Auditor and the Toledo
Board of Education. Real Property Tax. Dismissed. Mr. Johnson
and Mr. Manoranjan concur. Ms. Jackson not participating.
00-T-1713 Grandview CBS, Ltd., L.L.C. v. Franklin County Board
of Revision, Franklin County Auditor and the Board of Education
of the Columbus City School District. Real Property Tax. Stipulated.
Board Members concur.
00-L-1722 ACKY-Akron Ltd. Ptshp. V. Summit County Board of Revision,
Summit County Auditor and the Akron City School District Board
of Education. Real Property Tax. Dismissed. Board Members concur.
00-L-1790 Paul Stuerzenberger v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-M-1854 DT Cincinnati LP v. Hamilton County Board of Revision
and Hamilton County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-A-1943 Giuliano & Olga Lombardi v. Thomas M. Zaino, Tax
Commissioner of Ohio. Remission. Dismissed. Board Members concur.
00-N-2110 Triangle Fastener Corporation v. Thomas M. Zaino, Tax
Commissioner of Ohio. Personal Property Tax. Dismissed. Board
Members concur.
01-R-41 Jack P. Grant v. Franklin County Board of Revision and
the Franklin County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-P-415, 00-P-417 Duke Realty, LP v. Franklin County Board of
Revision, Franklin County Auditor and the Board of Education of
the Dublin City Schools. Real Property Tax. Remand. Board Members
concur.
98-K-707, 98-K-708* Cincinnati Gas & Electric Co. v. Clermont
County Board of Revision, Clermont County Auditor, New Richmond
Exempted Village Board of Education, U.S. Grant Vocational School
District Board of Education, Washington Township Board of Trustees
and the City of Moscow. Real Property Tax. Granting Joint Motion
to Amend Prior Order Confirming Parties' Protective Agreement.
00-S-1743, 00-S-1744 As of 3/30/95 The Lamson & Sessions Co.
As of 3/8/00 Thyssen Borngmisla, Inc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Beachwood City School
District Board of Education. Real Property Tax. Consolidated.
00-V-1777 Copley-Fairlawn City School District Board of Education
v. Summit County Board of Revision and the Summit County Auditor.
Real Property Tax. Granting Motion to Extend Discovery.
00-A-1856, 00-M-1976, 00-S-1978, 00-J-1980 BL Properties Ltd./Richmond
Land Co. and South Euclid-Lyndhurst City School District Board
of Education v. Cuyahoga County Board of Revision and the Cuyahoga
County Auditor. Real Property Tax. Consolidated.
00-A-1857, 00-S-1908, 00-J-1944, 00-S-1977 Richmond Land Co./BL
Properties Ltd. and South Euclid-Lyndhurst City School District
Board of Education v. Cuyahoga County Board of Revision and the
Cuyahoga County Auditor. Real Property Tax. Consolidated.
00-A-1858, 00-J-1975, 00-J-1979, 00-M-1981 Richmond Land Co./BL
Properties Ltd. and South Euclid-Lyndhurst City School District
Board of Education v. Cuyahoga County Board of Revision and the
Cuyahoga County Auditor. Real Property Tax. Consolidated.
00-A-1982 thru 00-G-1986, 00-G-1988 thru 00-G-1992, 00-G-1995
thru 00-L-1999, 00-L-2001, 00-L-2003, 00-L-2004 Woodbridge Local
School District Board of Education v. Summit County Board of Revision,
Summit County Auditor and Bernard Busson.
Bernard Busson v. Summit County Board of Revision, Summit County
Auditor and Woodbridge Local School District Board of Education.
Real Property Tax. Consolidated.
01-A-42 Cleveland Championships 2000 v. City of Cleveland, Robert
C. Brown, et al. Requiring Appellant to Show Cause.
*Issued Previously