OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 2, 2001

MERIT DOCKET

98-N-401 Abitibi-Price Corporation and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax Refund. Tax Commissioner reversed-remanded. Board Members concur.

98-L-858 Madisonville Community Urban Redevelopment Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-M-2088 Dennison Beverage & Produce, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

00-T-1382, 00-T-1383, 00-T-1384, 00-T-1385, 00-T-1386, 00-T-1387 Dusty Rhodes, Hamilton County Auditor v. Hamilton County Board of Revision, Cincinnati School District Board of Education, 500 Eggleston Ltd., Chavez Properties-Central, Broadway Partners Limited, Court & Elm Properties 200 West Court, and Chavez Properties-Eggleston. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-B-1885 Moreland Funeral Home, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

98-T-1168, 98-T-1169 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Kamcor Realty Co. Real Property Tax. Stipulated. Board Members concur.

98-S-1267 Ohio Region Senior Citizens Housing Corp. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-R-430 Sarah C. Bonebrake v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-697, 99-G-698 Cleveland Hubbard Property, LP 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-J-967 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Associated Estates Realty Corp. Real Property Tax. Stipulated. Board Members concur.

99-G-1088 Painesville Township Local School District Board of Education v. Lake County Board of Revision, Lake County Auditor, and East Mentor Recreation. Real Property Tax. Stipulated. Board Members concur.

99-G-1567, 99-G-1568, 99-G-1569, 99-G-1570, 99-G-1571 International Chemical Workers Building Corp. (United Food and Commercial Workers International Union) v. Summit County Board of Revision, Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-1902 Board of Education of the Westerville City School District v. Franklin County Auditor and the Franklin County Board of Revision and Cross Country Inns, Donald R. Kenney, Trustee. Real Property Tax. Dismissed. Board Members concur.

99-L-1929, 99-L-1930 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Pepper Pike Properties Limited Partnership. Real Property Tax. Stipulated. Board Members concur.

00-S-29 University Circle, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-G-405 Sovran Acquisition Limited Partnership v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-763 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and AERC Western Reserve, Inc. Real Property Tax. Stipulated. Board Members concur.

00-M-1263 Park West Apartments/Camelot Towers 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-A-1394 South Main Centre Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-1434 David J. and Melinda S. Pribonic v. Licking County Board of Revision and Licking County Auditor. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-P-206 Dean Supply Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

97-K-545, 97-K-546, 97-K-547 Columbia Gas of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Certification. Board Members concur.

98-J-400 American Watchmakers-Clockmakers Institute, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-T-1031, 97-T-1146, 98-T-225, 98-T-226, 98-T-826 LTV Steel Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Placing Appeals on Administrative Hold-Scheduling Status Conference.

99-R-239 Jubilee Christian Fellowship, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Finding Appellant Has Standing to File Application for Exemption.

99-T-1890, 99-T-1906, 99-T-1907 Cleveland Heights/University Heights Board of Education; SCIT, Inc. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Denying Motion for Protective Order.

00-T-1402 Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Confirming Parties' Protective Agreement.

00-S-1794, 00-S-1795, 00-S-1796 Reynoldsburg City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Home Depot USA, Inc. Real Property Tax. Denying Motion to Consolidate.

00-R-1897 WEC 98-H-6 LLC v. Summit County Board of Revision, the Summit County Auditor and the Nordonia Hills Board of Education. Real Property Tax. Pretrial Order.