12:00 P.M. FRIDAY
April 27, 2001
98-P-865 Aldi, Inc. v. Muskingum County
Board of Revision and the Muskingum County Auditor. Real Property
Tax. Value Found. Board Members concur.
99-T-611 Elmore Company v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
99-G-1741 Robert Caldero and Miriam
Caldero v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the Cleveland Board of Education. Real Property Tax.
Lack of Jurisdiction-dismissed. Board Members concur.
00-P-918 Martin P. Lokai v. Miami County
Board of Revision and the Miami County Auditor. Real Property
Tax. Value Found. Board Members concur.
00-L-1033 William Brock v. Montgomery
County Board of Revision and Miami County Auditor. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-S-1892 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-P-1901 Lang Family Partnership v.
Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission.
Tax Commissioner affirmed. Board Members concur.
See last page for additional Merit Decisions
98-R-1384 Robert E. Signom II v. Roger W. Tracy, Tax Commissioner
of Ohio. Real Property Tax. Dismissed. Board Members concur.
99-B-1336 Shelly Materials, Inc. (Melvin Stewart) v. Union County
Board of Revision and Union County Auditor. Real Property Tax.
Stipulated. Board Members concur.
99-B-1337 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-1339 Shelly Materials, Inc. (Union Aggregates Co.) v. Union
County Board of Revision and Union County Auditor. Real Property
Tax. Stipulated. Board Members concur.
99-B-1341 Shelly Materials, Inc. (Union Aggregates Company) v.
Union County Board of Revision and Union County Auditor. Real
Property Tax. Stipulated. Board Members concur.
99-J-1533, 99-J-1534 Community Development Properties-Cleveland,
Inc. 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-T-1556 Eastland Properties Associates, L.P. v. Summit County
Board of Revision, Summit County Auditor, and the Akron City School
District Board of Education. Real Property Tax. Stipulated. Ms.
Jackson and Ms. Margulies concur. Mr. Johnson not participating.
99-N-1714, 99-N-1724 8748 Brecksville Road, LLC v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Brecksville-Broadview
Heights Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-M-1725, 99-M-1726 Ohio North Limited Partnership v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Cleveland
Municipal School District. Real Property Tax. Stipulated. Board
Members concur.
99-M-1730, 99-M-1738, 99-M-1747, 99-M-1748 May Co. Dept. Stores
and Warrensville Heights Board of Education v. Cuyahoga County
Board of Revision and Cuyahoga County Auditor. Real Property Tax.
Stipulated. Board Members concur.
99-N-1765, 99-N-1766, 99-N-1767, 99-N-1768 Cleveland Municipal
School District Board of Education v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor, and West Ninth Parking Company.
Real Property Tax. Stipulated. Board Members concur.
99-M-1861, 99-M-1871, 99-M-1872, 99-M-1903 KJG Office Properties
LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Westlake Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-P-1885 Prefco IV Ltd. Part., A Conn. Ltd. Part. and Key Corp.
dba Key Bank, Successor Lessee et al. v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Euclid City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-A-1916, 99-A-1917 1001-1015 Euclid Associates v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Cleveland
Municipal School District. Real Property Tax. Stipulated. Board
Members concur.
99-M-1962, 99-M-1965 U.C. Partners, An Ohio Gen. Part. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the East
Cleveland Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-M-1963, 99-M-1964 U.C. Partners, An Ohio Gen. Part. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the East
Cleveland Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-P-148, 00-P-152, 00-P-263, 00-P-264 Greyhound Lines Inc. aka
Transportation Leasing 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-A-249 Board of Education for the Berea City School District
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Sandford Sandelman, Trustee and Susan Sandelman, Trustee and
Bridgestone - Firestone, Inc. Real Property Tax. Stipulated. Board
Members concur.
00-S-397, 00-S-580 150 East Mound Co. v. Franklin County Board
of Revision, Franklin County Auditor, and the Board of Education
of the Columbus City Schools. Real Property Tax. Stipulated. Board
Members concur.
00-J-452, 00-J-453 DeMatteo Properties Inc. v. Franklin County
Board of Revision, Franklin County Auditor, and the Board of Education
for the Gahanna-Jefferson Public Schools. Real Property Tax. Stipulated.
Board Members concur.
00-N-485 Cleveland Municipal School District v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Octavia Land Company.
Real Property Tax. Stipulated. Board Members concur.
00-P-586 Donley Investments, LLC v. Franklin County Board of Revision,
Franklin County Auditor, and the Board of Education of the Canal
Winchester Local School District. Real Property Tax. Stipulated.
Board Members concur.
00-P-640, 00-P-641, 00-P-691, 00-P-692 Cleveland Municipal School
District and Felder Properties Ltd., A Limited Liability Co. v.
Cuyahoga County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members concur.
00-P-681, 00-P-682 PVA Limited Partnership v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and the Cleveland
Municipal School District. Real Property Tax. Stipulated. Board
Members concur.
00-T-711, 00-T-798, 00-T-799 Oak Brook Gardens and North Royalton
City School District Board of Education v. Cuyahoga County Board
of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-T-805 Brittony Square LTD v. Clermont County Board of Revision,
Clermont County Auditor and West Clermont Local School District.
Real Property Tax. Dismissed. Board Members concur.
00-T-807 Harbour Cove Ltd. Partnership v. Clermont County Board
of Revision, Clermont County Auditor, and the West Clermont Local
School District. Real Property Tax. Stipulated. Board Members
concur.
00-P-832 All Employees Credit Union, Inc. v. Lake County Board
of Revision, Lake County Auditor, and the Willoughby-Eastlake
City School District. Real Property Tax. Stipulated. Board Members
concur.
00-N-852 LTC Properties, Inc. v. Scioto County Board of Revision
and Scioto County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-T-905, 00-T-906 South Euclid-Lyndhurst City School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and Montrose Mayfield Incorporated. Real Property
Tax. Stipulated. Board Members concur.
00-N-1020 D. Thomas Terwilliger v. Hamilton County Board of Revision
and Hamilton County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-L-1343 James B. and Donna A. Arnold v. Trumbull County Board
of Revision and Trumbull County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-S-1405 Pataskala Green IV Ltd. Part. v. Licking County Board
of Revision and Licking County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-S-1406 Pataskala Green III Ltd. Part. v. Licking County Board
of Revision and Licking County Auditor. Real Property Tax. Dismissed.
Board Members concur.
00-S-1407 Pataskala Green II Ltd. Part. v. Licking County Board
of Revision and Licking County Auditor. Real Property Tax. Stipulated.
Board Members concur
00-S-1408 Pataskala Green Ltd. Part. v. Licking County Board of
Revision and Licking County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-J-1409 Newark Village Square Ltd. Part. v. Licking County Board
of Revision and Licking County Auditor. Real Property Tax. Stipulated.
Board Members concur.
00-L-1410 Newark Green Ltd. Part. v. Licking County Board of Revision
and Licking County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-T-1606, 00-T-1607, 00-T-1608, 00-T-1609, 00-T-1610, 00-T-1611
500 Eggleston Ltd., Broadway Partners Limited Partnership, Chavez
Properties-Central, Court & Elm Properties, 200 West Court
Street, Chavez Properties-Eggleston v. Hamilton County Board of
Revision, Hamilton County Auditor and the Cincinnati School District
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
00-V-1770, 00-V-1771 Cincinnati S.I., Co. v. Hamilton County Board
of Revision, Hamilton County Auditor, and the Cincinnati School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-N-1765 Lawrence J. Shibley v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Chagrin Falls Exempted School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-G-1159 Cincinnati School District
Board of Education and Western & Southern Life Insurance Company
v. Hamilton County Board of Revision, the Hamilton County Auditor
and the Cincinnati School District Board of Education. Real Property
Tax. Denying Motion to Dismiss. Board Members concur.
99-M-1634 National City Corporation v. Thomas M. Zaino, Tax Commissioner
of Ohio. Real Property Tax. Remand. Ms. Jackson and Ms. Margulies
concur. Mr. Johnson not participating.
01-T-69 Belpre Area Chamber of Commerce v. Thomas M. Zaino, Tax
Commissioner of Ohio. Exemption. Remand. Board Members concur.
01-M-87 Dick Bigelow Chevrolet, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax. Remand. Board Members concur.
97-T-1215 A.H. Robins Company, Inc., and Subsidiaries v. Roger
W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Granting
Petition to Appear, Pro Hac Vice.
00-S-1592 Kimco 420 Inc. v. Hamilton County Board of Revision,
Hamilton County Auditor and the Princeton City School District
Board of Education. Real Property Tax. Compelling Discovery.
01-T-85, 01-T-95 Metal Trades, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales and Use Tax. Consolidated.
97-M-300, 301, 304 and 305, 97-M-310 and 323 City
of Strongsville, Strongsville Board of Education and The Glidden
Co. v. Cuyahoga County Board of Revision and the Cuyahoga County
Auditor. Real Property Tax. Remanded with Instructions. Board
Members concur.
00-B-756 Timothy P. and Jill M. Jennewine
v. Greene County Board of Revision and the Greene County Auditor.
Real Property Tax. Value Found. Board Members concur.
00-M-2006, 00-M-2012 North Olmsted City School District Board of Education and Kentworth Associates v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed-appeals dismissed. Board Members concur.