12:00 P.M. FRIDAY
March 23, 2001
97-T-870 Board of Education of the Columbus
City School District v. Franklin County Board of Revision, Franklin
County Auditor, and Budig Realty, L.L.C. Real Property Tax. Board
of Revision reversed-remanded. Board Members concur.
98-G-757 The City of Forest Park v.
Hamilton County Board of Revision, Hamilton County Auditor, and
Winton Woods City Schools Board of Education. Real Property Tax.
Board of Revision reversed-remanded. Board Members concur.
99-T-1850 Cleveland Municipal School
District Board of Education v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor, and Vincent B. Weaver. Real Property
Tax. Value Found. Board Members concur.
99-J-2015 St. Clair 105 Foods, Inc.
v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
00-S-52 Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Chicle Properties, Inc. Real Property Tax.
Value Found. Board Members concur.
00-S-950 William Lonabarger v. Thomas
M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Lack
of Jurisdiction-dismissed. Board Members concur.
98-G-715, 98-G-716, 98-G-717, 98-G-802, 98-G-803, 98-G-804, 98-G-805,
98-G-807, 98-G-834, 98-G-835, 98-G-836 L & V Equipment Rental,
Inc. and Hudson Builders, Inc., and Hudson Board of Education
v. Summit County Board of Revision and Summit County Auditor.
Real Property Tax. Dismissed. Board Members concur.
98-G-806 L & V Equipment Rental Co., Inc. v. Summit County
Board of Revision, Summit County Auditor, and the Hudson Board
of Education. Real Property Tax. Dismissed. Board Members concur.
98-G-810 Hudson Builders, Inc. v. Summit County Board of Revision,
Summit County Auditor, and the Hudson Board of Education. Real
Property Tax. Dismissed. Board Members concur.
98-G-811 Hudson Builders, Inc. v. Summit County Board of Revision,
Summit County Auditor, and the Hudson Board of Education. Real
Property Tax. Dismissed. Board Members concur.
98-G-833 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Seibert Development Corporation. Real
Property Tax. Dismissed. Board Members concur.
98-G-1144 Windsor Realty and Management Inc. v. Cuyahoga County
Board of Revision and the Cuyahoga County Auditor. Real Property
Tax. Stipulated. Board Members concur.
99-N-115 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-116 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-117 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-118 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-119 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-120 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-121 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-122 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-142 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-143 Mayfield City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Miner Properties,
Ltd. Real Property Tax. Stipulated. Board Members concur.
99-N-279 Miner Properties, Ltd. 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-G-284 Warrensville Heights Board of Education v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Shaker Park Gardens
II, Inc. Real Property Tax. Stipulated. Board Members concur.
99-G-431, 99-G-432 Euclid Hill Villa v. Cuyahoga County Board
of Revision, the Cuyahoga County Auditor and Euclid City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-L-540 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and MRSLV Columbus-Valueway L.L.C. Real Property Tax. Dismissed.
Board Members concur.
99-L-541 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and MRSLV Columbus-Valueway L.L.C. Real Property Tax. Dismissed.
Board Members concur.
99-L-542 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and MRSLV Columbus-Valueway L.L.C. Real Property Tax. Dismissed.
Board Members concur.
99-L-543 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and MRSLV Columbus-Valueway L.L.C. Real Property Tax. Dismissed.
Board Members concur.
99-L-544 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and MRSLV Columbus-Valueway L.L.C. Real Property Tax. Dismissed.
Board Members concur.
99-T-709 T&S Realty v. Franklin County Board of Revision,
Franklin County Auditor and the Worthington City School District
Board of Education. Real Property Tax. Dismissed. Ms. Jackson
and Ms. Margulies concur. Mr. Johnson not participating.
99-T-947 Cleveland Municipal School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the 3043 Superior Building Corporation. Real Property Tax.
Stipulated. Board Members concur.
99-G-1141 North Olmsted City School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Olmsted Manor, Ltd. Real Property Tax. Stipulated. Board Members
concur.
99-G-1187, 99-G-1194, 99-G-1211 4879 Columbia Road Company v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
North Olmsted School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-K-1294 Puritas Place Apartments, Inc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Municipal School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-J-1454 Manor Healthcare Corp. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Westlake Board of Education. Real
Property Tax. Stipulated. Board Members concur.
99-J-1557 Cedar Development, Inc. (Mt. Olive Metro Housing) v.
Summit County Board of Revision, Summit County Auditor and Woodridge
Local School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-G-1609 David & Elaine Sabih and Rite Aid of Ohio Inc. v.
Summit County Board of Revision, Summit County Auditor, and the
Akron Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-L-1631, 99-L-1632 Rini Realty Co., an Ohio Corp. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, Strongsville
Board of Education and City of Strongsville. Real Property Tax.
Stipulated. Board Members concur.
99-L-1641 Hallwood 95 L.P. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Solon Board of Education. Real
Property Tax. Stipulated. Board Members concur.
99-G-1793, 99-G-1796 DeVlieg Bullard Co. (listed National Acme
Co.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and the Cleveland Municipal School District Board of Education.
Real Property Tax. Dismissed. Board Members concur.
99-P-1827 Prefco IV Ltd. Part., A Conn. Ltd. Part. And Key Corp.
dba Key Bank, Successor Lessee 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-K-1874, 99-K-1875, 99-K-1877, 99-K-1878, 99-K-1879, 99-K-1880,
99-K-1881, 99-K-1886, 99-K-1887 Duke Realty Limited Partnership
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Solon Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-P-1892, 99-P-1893, 99-P-1894 Columbia Gas of Ohio, Inc. v.
Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property
Tax. Dismissed. Board Members concur.
99-R-1991, 99-R-1992 TS Pearl Partners v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Parma Heights Board
of Education. Real Property Tax. Stipulated. Board Members concur.
00-L-66 Heights Medical Building LLC v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
00-G-80 Board of Education of the Columbus City Schools v. Franklin
County Board of Revision, Franklin County Auditor and 1925 Lockbourne
Inc. Real Property Tax. Stipulated. Board Members concur.
00-L-84 Life Care Centers of America, Inc., A Tenn. Corp. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Westlake
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-V-103, 00-V-104 Lakewood Board of Education v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Crestmont Nursing
Home North Corp. Real Property Tax. Stipulated. Board Members
concur.
00-J-116 Shaheen, Inc. d/b/a Abe's Quick Shoppe v. Thomas M. Zaino,
Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members
concur.
00-G-171, 00-G-172 M. Weingold & Co. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Cleveland Municipal
School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-M-184, 00-M-185 Marc Jay Ltd. v. Cuyahoga County Board of Revision,
and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-J-232, 00-J-233 The Parkview Manor v. Cuyahoga County Board
of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-P-286, 00-P-308, 00-P-309 Prime Properties Ltd. Partnership,
An Ohio Partnership v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Cleveland Municipal School District Board of
Education. Real Property Tax. Dismissed. Board Members concur.
00-S-310, 00-S-311 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Prime Properties Ltd. Partnership, An Ohio Partnership.
Real Property Tax. Dismissed. Board Members concur.
00-R-325, 00-R-350 Wares Delaware Corp. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and the Brooklyn Board of
Education. Real Property Tax. Dismissed. Board Members concur.
00-V-337 MRN Limited Partnership v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Cleveland Municipal School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-V-353, 00-V-354 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and MRN Limited Partnership. Real Property Tax. Stipulated.
Board Members concur.
00-S-428 Neff Shore Partnership v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Board of Education for the Berea
City School District. Real Property Tax. Stipulated. Board Members
concur.
00-S-463 Troy CMBS Property, LLC v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Euclid Board of Education. Real Property
Tax. Dismissed. Board Members concur.
00-S-464, 00-S-472 Troy CMBS Property, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Euclid City School
District Board of Education. Real Property Tax. Dismissed. Board
Members concur.
00-L-526, 00-L-527 Citi-Ridge LP v. Franklin County Board of Revision,
Franklin County Auditor and the Reynoldsburg City Schools Board
of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-572, 00-A-581, 00-A-582 S.A.A. Inc. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor and Cleveland Heights/University
Heights City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
00-J-659 Pamela D. Frey v. Henry County Board of Revision and
the Henry County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-L-672 John R. Lamer and Janice T. Filipski v. Summit County
Board of Revision and the Summit County Auditor. Real Property
Tax. Stipulated. Board Members concur.
00-G-679 Cuyahoga Heights Local School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Valley View Towpath West Limited Partnership. Real Property
Tax. Stipulated. Board Members concur.
00-R-820 Michael Varanese v. Lucas County Board of Revision and
the Lucas County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-T-831 David Hatcher and Mark Schramm v. Franklin County Board
of Revision, Franklin County Auditor, and the Board of Education
of the Columbus City School District. Real Property Tax. Dismissed.
Board Members concur.
00-V-931 North Canton City School District Board of Education
v. Stark County Board of Revision, Stark County Auditor and John
and Sheila Tarzan. Real Property Tax. Stipulated. Board Members
concur.
00-A-1002, 00-A-1014 Cleveland Municipal School District Board
of Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Boykin Hotel Properties. Real Property Tax. Stipulated.
Board Members concur.
00-V-1274 Charter One Bank FSB as successor in Interest to Peoples
Savings Association v. Lucas County Board of Revision, Lucas County
Auditor and Toledo City-Washington Local School District Board
of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms.
Margulies concur. Ms. Jackson not participating.
00-J-1318 Carter Jones Lumber Company v. Lucas County Board of
Revision, Lucas County Auditor and Washington Local School District
Board of Education. Real Property Tax. Stipulated. Mr. Johnson
and Ms. Margulies concur. Ms. Jackson not participating.
00-M-1438 Ice Zone Realty, Ltd. v. Mahoning County Board of Revision
and the Mahoning County Auditor. Real Property Tax. Stipulated.
Board Members concur.
99-N-1448 Hickory Hills Homes/Latina & Latina Builders, Inc.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and North Olmsted City School District Board of Education. Real
Property Tax. Stipulated. Board Members concur.
00-J-1449 Brookledge Limited Partnership v. Summit County Board
of Revision, Summit County Auditor and Cuyahoga Falls City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-S-1455 Clyde Ave. Partners, An Ohio Limited Partnership v.
Summit County Board of Revision, Summit County Auditor and Cuyahoga
Falls City School District Board of Education. Real Property Tax.
Stipulated. Board Members concur.
00-G-1465 Steven L. Stalnaker v. Franklin County Board of Revision,
and Franklin County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-V-1570 Carter Jones Lumber Company v. Summit County Board of
Revision, Summit County Auditor and Norton City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-L-1594 Ravenswood Limited Liability Company v. Summit County
Board of Revision, Summit County Auditor and Stow-Munroe Falls
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-J-1595 First National Bank of Ohio (FirstMerit, N.A.) v. Summit
County Board of Revision, Summit County Auditor and Stow-Munroe
Falls City School District Board of Education. Real Property Tax.
Stipulated. Board Members concur.
00-G-1839 Cleveland Heights/University Heights City School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and Rockefeller Point Partners. Real Property Tax.
Dismissed. Board Members concur.
00-S-1860 Oliveye Hotel Limited Partnership v. Hamilton County
Board of Revision, Hamilton County Auditor and Cincinnati City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-A-1907, 00-A-1917 Akron City School District Board of Education
v. Summit County Board of Revision and Summit County Auditor.
Real Property Tax. Dismissed. Board Members concur.
00-V-1945 2880 South Moreland LLC v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Cleveland/Shaker Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
01-J-23 Cincinnati School District Board of Education v. Hamilton
County Board of Revision, Hamilton County Auditor and Cinrel Ltd.
Partnership. Real Property Tax. Dismissed. Board Members concur.
01-A-80, 01-A-81 Honorable Dusty Rhodes, Hamilton County Auditor
v. Hamilton County Board of Revision and Timothy and Teresa Cleary.
Real Property Tax. Dismissed. Board Members concur.
01-R-137 Northfield Homes Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland West/River Board of
Education. Real Property Tax. Dismissed. Board Members concur.
01-S-142 Hewlett Packard Co. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Strongsville Board of Education.
Real Property Tax. Dismissed. Board Members concur.
96-T-1215, 96-T-1216 Township of Green v. Gallia County Budget
Commission; Villages of Centerville, Cheshire, Crown City, Rio
Grand, and Vinton. Budget Commission-ULGF & ULGRAF. Certifiction.
Board Members concur.
96-M-1468 Centerior Fuel Corporation v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Certification. Board Members concur.
96-M-1469 OES Fuel Incorporated v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Certification. Board Members concur.
97-T-1276 Campbell Soup Company v. Roger W. Tracy, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur.
00-G-560 Denny's, Inc. v. Thomas M. Zaino, Tax Commissioner of
Ohio. Use Tax. Remand. Board Members concur.
00-G-267, 00-G-268 Euclid City School District Board of Education
v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga
County, and Troy CMBS Property, LLC. Real Property Tax. Compelling
Discovery.
00-G-870, 00-G-871 Colony LTD., An Ohio Limited Partnership v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
the Cleveland Municipal School District Board of Education. Real
Property Tax. Compelling Discovery.
00-N-1561, 00-N-1571 Gross Family Limited Partnership v. Summit
County Board of Revision, Summit County Auditor and the Akron
Schools Board of Education. Real Property Tax. Consolidated.
00-V-1880, 00-V-2014, 00-V-1972 Ohio Research Center, LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, Strongsville
Board of Education and City of Strongsville.
Strongsville Board of Education and City of Strongsville v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Ohio Research
Center, LLC. Real Property Tax. Consolidated.
00-L-1946 Elmwood Properties Associates, Ltd. v. The Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and Cleveland
City School District Board of Education. Real Property Tax. Denying
Motion to Strike and Extending Time to Respond.
00-A-2102, 00-A-2105 WEC 99D-18, LLC, a Delaware LLC v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Heights/University Heights City School District Board of Education.
Real Property Tax. Granting Motion, in part.