2:00 P.M. FRIDAY
April 20, 2001
98-R-509, 98-R-518 Willoughby-Eastlake
City School District Board of Education v. Lake County Board of
Revision, Lake County Auditor, and Sovran Acquisition, Ltd. Real
Property Tax. Value Found. Board Members concur.
98-M-1013 Board of Education of the
Vandalia-Butler City School District v. Montgomery County Board
of Revision, the Montgomery County Auditor and the Dayton Municipal
Airport Inn and, Kittyhawk Corporation. Real Property Tax. Value
Found. Board Members concur.
98-M-1014 Board of Education of the
Vandalia-Butler City School District v. Montgomery County Board
of Revision, the Montgomery County Auditor and the Carroll Building
Co. Real Property Tax. Value Found. 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. Board of
Revision's determinations vacated-remanded with instructions.
Board Members concur.
99-R-1063 William
T. O'Brien v. Lake County Board of Revision, Lake County Auditor,
and Wickliffe City Board of Education. Real Property Tax. Value
Found. Board Members concur.
99-J-1804, 99-J-1805 Thomas P. Haueisen
and Rebecca H. Haueisen v. Franklin County Auditor, Franklin County
Board of Revision and Board of Education of the Dublin City Schools.
Real Property Tax. Value Found. Board Members concur.
00-A-297, 00-A-298 Board of Education
of the Columbus City Schools v. Franklin County Board of Revision,
Franklin County Auditor and Kirk Radandt. Real Property Tax. Value
Found. Board Members concur.
00-R-644 Nagia Saleh v. Thomas M. Zaino,
Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner
affirmed. Board Members concur.
00-N-757 William B. Sharff v. Pickaway
County Board of Revision and Pickaway County Auditor. Real Property
Tax. Value Found. Board Members concur.
00-A-844 Board of Education of the Willoughby
Eastlake City School District v. Lake County Board of Revision,
Lake County Auditor, and Hybar Resorts, Inc. Real Property Tax.
Value Found. Board Members concur.
00-G-1021 Fred L. Hahn Estate v. Thomas
M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner
reversed. Board Members concur.
00-L-1381 Will Frazee, Executor, Estate
of Thomas O. Stolz v. Thomas M. Zaino, Tax Commissioner of Ohio.
Personal Income Tax. Tax Commissioner affirmed. Board Members
concur.
00-L-1803, 00-L-1809 Copley-Fairlawn
City School Board of Education v. Summit County Board of Revision,
Summit County Auditor, and DeBartolo Capital Partnership. Real
Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-A-1804 2233 Professor, Inc. v. Thomas
M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner
affirmed. Board Members concur.
00-S-1886 Leo D'Souza v. Hamilton County
Board of Revision and the Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1887 Leo D'Souza v. Hamilton County
Board of Revision and the Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1888, 00-S-1889 Leo D'Souza v.
Hamilton County Board of Revision and the Hamilton County Auditor.
Real Property Tax. Board of Revision reversed-remanded with instructions.
Board Members concur.
00-S-1890 Leo D'Souza v. Hamilton County
Board of Revision and the Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1891 Leo D'Souza v. Hamilton County
Board of Revision and the Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-J-2183 Joseph Zuniga and Jessica
Zuniga v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission.
Tax Commissioner affirmed. Board Members concur.
98-G-828 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-829 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-830 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-831 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-832 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-850 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-851 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-852 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
98-G-863 Hudson Board of Education v. Summit County Board of Revision,
Summit County Auditor, and Hudson Joint Venture. Real Property
Tax. Dismissed. Board Members concur.
99-J-637, 99-J-638, 99-J-653, 99-J-654 Lakeshore Villa and Cleveland
Board of Education v. Cuyahoga County Board of Revision and Cuyahoga
County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-M-969 Richmond Heights Local School District Board of Education
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and GE Quartz, Inc. Real Property Tax. Stipulated. Board Members
concur.
99-M-1134 through 99-M-1137, 99-M-1144 through 99-M-1147, 99-M-1162,
99-M-1163, 99-M-1182, 99-M-1183 The May Department Stores Company,
a New York Corporation and Cleveland Municipal School District
Board of Education v. Cuyahoga County Board of Revision and Cuyahoga
County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-B-1338 Shelly Materials, Inc. (Thomas E. Cassady) v. Union
County Board of Revision and Union County Auditor. Real Property
Tax. Stipulated. Board Members concur.
99-B-1340 Shelly Materials, Inc. (Union Aggregates Company) v.
Union County Board of Revision and Union County Auditor. Real
Property Tax. Stipulated. Board Members concur.
99-B-1342 Shelly Materials, Inc. (Northwood Stone & Asphalt
Co.) v. Union County Board of Revision and Union County Auditor.
Real Property Tax. Stipulated. Board Members concur.
99-B-1554, 99-B-1555 Wolpal Associates Limited Partnership 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-N-1593 Lora Elias 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-P-1614, 99-P-1615 Ridge Tool Company and Emerson Electric Company
v. Lorain County Board of Revision, Lorain County Auditor and
Elyria City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-L-1635, 99-L-1638 Hallwood 95 L.P. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Orange City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-L-1636 Hallwood 95 L.P. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Orange City School District Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-L-1637 Hallwood 95 L.P. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Orange City School District Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-S-1651, 99-S-1652 Memphis Property Corp. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Brooklyn City
School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-L-1666 through 99-L-1676 Vanguard Phase I Company 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-N-1678, 99-N-1679 Scheer Properties, Ltd. and Kostelnik, Michael
R. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Euclid Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-T-1699 The Ohio Bell Telephone Co. 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-T-1716, 99-T-1717 66 Lakeland Co., L.P. v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor, and Cleveland
Municipal School District Board of Education. Real Property Tax.
Stipulated. Board Members concur.
99-L-1889 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Miner Properties, Ltd. Real Property Tax. Dismissed. Board Members
concur.
99-S-1904 1/1/98 - The Alpha Company Ltd. Part. (23.85% Int &
25% Interest) and Juan Chahda and Lillian Chahda (Dower Interest)
(76.15% Interest & 75% Interest) and Owner as of 2/4/99 WRRS,
LLC (World Resource Recovery Systems) LLC 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-M-1909 North Olmsted City School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Paul Graves. Real
Property Tax. Stipulated. Board Members concur.
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. Stipulated. Board Members concur.
99-R-2072, 99-R-2073 Memphis Manor 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-V-173, 00-V-175 Teal Investments v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Westlake City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-V-174, 00-V-176 Teal Investments v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Westlake City School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-V-181, 00-V-198 Millside Center II Ltd. Part. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Brecksville-Broadview
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-J-269, 00-J-270 Weston, Inc. v. Franklin County Board of Revision,
Franklin County Auditor and the Columbus City School District.
Real Property Tax. Dismissed. Board Members concur.
00-K-333, 00-K-335, 00-K-336, 00-K-343 Systems Property Development
Co. and Cleveland Municipal School District Board of Education
v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
00-M-482 Kaiser Foundation Hospitals v. Thomas M. Zaino, Tax Commissioner
of Ohio. Exemption. Dismissed. Board Members concur.
00-N-504 Advanced Innovative Transfers Inc. as of 1/1/98: Third
Federal Savings and Loan Association of Cleveland 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-V-549, 00-V-550 Legacy Property Investments IX, Ltd. 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-R-673 EAD Properties v. Geauga County Board of Revision and
Geauga County Auditor. Real Property Tax. Stipulated. Board Members
concur.
00-N-719 Signal Bank National Association nka Firstmerit Bank,
N.A. v. Seneca County Board of Revision and Seneca County Auditor.
Real Property Tax. Stipulated. Board Members concur.
00-M-731 Schirmer's Properties v. Hamilton County Board of Revision
and Hamilton County Auditor. Real Property Tax. Dismissed. Board
Members concur.
00-M-765 Streetsboro City School District Board of Education v.
Portage County Board of Revision, Portage County Auditor and Ameri-con
Maplewood Inc. Real Property Tax. Dismissed. Board Members concur.
00-N-788 Thomas E. Rawlings and Beverly Heath-Rawlings v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-A-904 Brooklyn City School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Betco Properties,
LLC. Real Property Tax. Stipulated. Board Members concur.
00-L-978 General Glass & Screen Inc. v. Lake County Board
of Revision, Lake County Auditor and the Mentor Exempted Village
School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-S-1273 Parkview Arms Associates I, PRT v. Butler County Board
of Revision and Butler County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-J-1397 Parkview Arms Associates II, PRT v. Butler County Board
of Revision and Butler County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-J-1398 Twin Gables Association PRT v. Butler County Board of
Revision and Butler County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-V-1400 Miami Elderly Association PRT v. Butler County Board
of Revision and Butler County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-R-1443 State Farm Mutual Automobile Insurance v. Lorain County
Board of Revision and Lorain County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-S-1593 Harvest Frechtling Joint Venture v. Hamilton County
Board of Revision, Hamilton County Auditor and the Princeton City
School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-J-1635 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Miner Properties, Ltd. Real Property Tax. Dismissed. Board Members
concur.
00-J-1636 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Miner Properties, Ltd. Real Property Tax. Dismissed. Board Members
concur.
00-J-1637 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Miner Properties, Ltd. Real Property Tax. Dismissed. Board Members
concur.
00-J-1638 Mayfield City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Miner Properties, Ltd. Real Property Tax. Dismissed. Board Members
concur.
00-M-1673 Board of Education of the Olentangy Local Schools v.
Delaware County Board of Revision, Delaware County Auditor and
SJE LLC. Real Property Tax. Stipulated. Board Members concur.
00-P-1727 Southbridge Housing Partners v. Lucas County Board of
Revision, Lucas County Auditor and Toledo City School District
Board of Education. Real Property Tax. Dismissed. Mr. Johnson
and Ms. Margulies concur. Ms. Jackson not participating.
00-P-1728 Southbridge Housing Partners v. Lucas County Board of
Revision, Lucas County Auditor and Toledo City School District
Board of Education. Real Property Tax. Dismissed. Mr. Johnson
and Ms. Margulies concur. Ms. Jackson not participating.
00-B-1915, 00-B-1968 Apartments of Northhampton, LLC v. Summit
County Board of Revision, Summit County Auditor and Woodridge
Local School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
01-J-43 Revco Discount Drug Center, Inc. v. Montgomery County
Board of Revision, Montgomery County Auditor and the Kettering
City School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
01-J-56 Petty Holding, Ltd. v. Franklin County Board of Revision,
Franklin County Auditor, and the Board of Education of the Westerville
City Schools District. Real Property Tax. Dismissed. Board Members
concur.
01-L-86 American Money Management Network Inc. v. Thomas M. Zaino,
Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board
Members concur.
96-K-904 True Christianity Evangelism v. Roger W. Tracy, Tax Commissioner
of Ohio. Exemption. Certification. 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. Correcting Order. Board Members concur.
98-L-1386 Cincinnati Gas & Electric Company, Inc. v. The Hamilton
County Board of Revision, the Hamilton County Auditor, and Three
Rivers Local School Dist. Board of Education. Real Property Tax.
Certification. Board Members concur.
99-M-204 Society Bank, nka Key Corp. v. Franklin County Board
of Revision, the Franklin County Auditor and the Dublin City School
District Board of Education. Real Property Tax. Certification.
Board Members concur.
00-J-89 TJT Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax. Remand. Board Members concur.
00-T-1046 Alice Adams and Williams C. Adams v. Licking County
Board of Revision and Licking County Auditor. Real Property Tax.
Remand. Board Members concur.
01-S-17 Dennis L. Yarian and Wanda L. Kieke v. Thomas M. Zaino,
Tax Commissioner of Ohio. Remission. Remand. Board Members concur.
00-L-236 AMF Bowling Centers, Inc.
v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax.
Denying Motion for Permission to Practice.
00-R-800, 00-R-802, 00-R-803, 00-R-907, 00-R-908 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 185 Lakeshore, LLC.
Euclid City School District Board of Education v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and 185 Lakeshore,
LLC. Real Property Tax. Denying the Consolidation of Appeals and
Setting Hearing Dates.
00-N-837, 00-N-838 Euclid City School District Board of Education
v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga
County and MRSLV Euclid, LLC. Real Property Tax. Compelling Discovery.
00-V-1620 KCHGC, Inc. v. Hamilton County Board of Revision, the
Auditor of Hamilton County, and the Oak Hills Local School District
Board of Education. Real Property Tax. Compelling Discovery.
00-J-1870 Aldi, Inc. v. Summit County Board of Revision, Summit
County Auditor, and the Akron City School District Board of Education.
Real Property Tax. Denying Motion for Protective Order.