12:00 P.M. FRIDAY
May 25, 2001
97-P-110 Winchester Station Cooperative,
Inc. v. Franklin County Auditor, the Franklin County Board of
Revision and Board of Education of Columbus City Schools. Real
Property Tax. Value Found. Board Members concur.
97-L-824 Board of Education of the Columbus
City School District v. The Franklin County Board of Revision,
the Franklin County Auditor, and S/D Holton Holdings, Ltd. (LLC)
et al. Real Property Tax. Remanded with Instructions. Board Members
concur.
97-M-1249 Lakota Pointe Limited Partnership
v. Butler County Board of Revision and the Butler County Auditor.
Real Property Tax. Remanded with Instructions. Board Members concur.
97-P-1416 Halmarnie, Inc./Wenham Inc.
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor
and the Cleveland Board of Education. Real Property Tax. Value
Found. Board Members concur.
97-S-1699 Amateur Trapshooting Association
v. Montgomery County Board of Revision and the Montgomery County
Auditor. Real Property Tax. Remanded with Instructions. Board
Members concur.
99-M-1264 Board of Education of the
Kettering City School District Associates v. Montgomery County
Board of Revision and the Montgomery County Auditor and Basic
Investment Company. Real Property Tax. Remanded with Instructions.
Board Members concur.
00-J-265 Sugartree L.P. v. Perry County
Auditor and Perry County Board of Revision. Real Property Tax.
Board of Revision affirmed. Board Members concur.
00-J-557, 00-J-558 BHC Windsor Hospital,
Inc. v. Cuyahoga County Auditor, Cuyahoga County Board of Revision
and Chagrin Falls Exempted Village Board of Education. Real Property
Tax. Remanded with Instructions. Board Members concur.
00-J-722, 00-J-723 Cleveland Municipal
School District Board of Education v. Cuyahoga County Auditor,
Cuyahoga County Board of Revision and NCL Enterprises, Inc. Real
Property Tax. Remanded with Instructions. Board Members concur.
00-J-888 Dennis Dalton v. Hamilton County
Auditor and Hamilton County Board of Revision. Real Property Tax.
Value Found. Board Members concur.
98-N-542 Steris Corporation v. Lake County Board of Revision,
Lake County Auditor and Mentor Exempted Village School District
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
98-R-1017 Board of Education of the Kettering Moraine City School
District v. Montgomery County Board of Revision, Montgomery County
Auditor and Kulasa and Schulze Investments. Real Property Tax.
Stipulated. Board Members concur.
98-R-1442 Treetop Village, Inc. v. Lucas County Board of Revision,
Lucas County Auditor, Board of Education of the Springfield Local
Schools and Board of Education of the Washington Local Schools.
Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur.
Ms. Jackson not participating.
99-S-559, 99-S-560 Olmsted Falls Village Assoc. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Olmsted Falls Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-J-836 Streetsboro City School District Board of Education v.
Portage County Board of Revision, Portage County Auditor and Wal
Mart Stores, Inc. Real Property Tax. Stipulated. Board Members
concur.
99-L-1505, 99-L-1506, 99-L-1513, 99-L-1514 Pearl Road Assoc. v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor and
Board of Education for the Berea City School District. Real Property
Tax. Stipulated. Board Members concur.
99-S-1553, 99-S-1909, 99-S-1911, 99-S-1913 E&A Northeast Limited
Partnership and Copley-Fairlawn City School District Board of
Education v. Summit County Board of Revision and Summit County
Auditor. Real Property Tax. Stipulated. Board Members concur.
99-S-1639 Superior Production Partnership 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.
99-N-1691 Leonard J. & Carole Serio and Gary Simmerly v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Parma
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-A-1715, 99-A-1727 Beach House Dev Co 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-1807 Dillard's Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Beachwood City School District Board
of Education. Real Property Tax. Stipulated. Board Members concur.
99-L-1830, 99-L-1833, 99-L-1834 Central National Bank of Cleveland
now dba Key Bank (Key Corp.) 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-1853 David N. Myers v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Cleveland Heights/University
Heights City School District Board of Education. Real Property
Tax. Stipulated. Board Members concur.
99-A-1866, 99-A-1867 Parkview Company 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-1922, 99-L-1923 Carl S. Ablon and Loretta Jeanne Ablon v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
the Bedford Board of Education. Real Property Tax. Stipulated.
Board Members concur.
99-M-1938, 99-M-1939 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Lakes Towing Co. Real Property Tax. Stipulated. Board Members concur.
99-J-1958, 99-J-1959 South Euclid-Lyndhurst City School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor and B.C. Estates, LLC. Real Property Tax. Stipulated.
Board Members concur.
99-S-1972 Board of Education of the Delaware City Schools v. Delaware
County Board of Revision, Delaware County Auditor and Amerihost
Management. Real Property Tax. Stipulated. Board Members concur.
99-L-2029 Doug Hoppel v. Columbiana County Board of Revision and
Columbiana County Auditor. Real Property Tax. Dismissed. Board
Members concur.
99-S-2103, 99-S-2113 Euclid-Noble Arms, An Ohio General 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-S-79 Board of Education of the Columbus City Schools v. Franklin
County Board of Revision, Franklin County Auditor and 871 Michigan
Ave. Co., LLC. Real Property Tax. Stipulated. Board Members concur.
00-M-118, 00-M-123 3D Real Estate Partners, Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cuyahoga Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-M-119, 00-M-124 3D Real Estate Partners, Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cuyahoga Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-M-120, 00-M-122 3d Real Estate Partners, Ltd. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cuyahoga Heights
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-L-121 Avery Dennison Corporation & STI Properties Inc.
(fka Figgie Properties) v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, City of Strongsville, and the Strongsville
Board of Education. Real Property Tax. Dismissed. Board Members
concur.
00-L-133 OSF Properties, 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.
00-N-167, 00-N-214 Seneca Lake Apartments II, An Ohio General
Partnership v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and the North Royalton City School District Board of
Education. Real Property Tax. Dismissed. Board Members concur.
00-M-190, 00-M-191 Lourexis Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and the Cleveland Board of Education.
Real Property Tax. Dismissed. Board Members concur.
00-L-346, 00-L-347 Cleveland Municipal School District Board of
Education v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor, and C K Properties, Inc. Real Property Tax. Dismissed.
Board Members concur.
00-J-494, 00-J-495 Strongsville Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Curtis E.
and Carol Marling. Real Property Tax. Stipulated. Board Members
concur.
00-L-535 Board of Education of the South-Western City Schools
v. Franklin County Board of Revision, Franklin County Auditor,
Cohagen Hardware Co. and Virginia Schmidt, Trustee. Real Property
Tax. Stipulated. Board Members concur.
00-M-568, 00-M-569 Jay Bar Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Rocky River Board of Education.
Real Property Tax. Dismissed. Board Members concur.
00-P-633 Board of Education of the Groveport Madison Local Schools
v. Franklin County Board of Revision, Franklin County Auditor,
Jeffrey F. Kreutz and Deanna M. Golden-Kreutz. Real Property Tax.
Stipulated. Board Members concur.
00-M-772, 00-M-773 KR Circleville Inc. v. Pickaway County Board
of Revision, Pickaway County Auditor, and the Circleville Board
of Education. Real Property Tax. Stipulated. Board Members concur.
00-V-774, 00-V-775 Wal-Mart Real Estate Business Trust A Delaware
Business Trust v. Darke County Board of Revision and Darke County
Auditor. Real Property Tax. Stipulated. Board Members concur.
00-L-816, 00-L-817 Board of Education of the Columbus City Schools
v. Franklin County Board of Revision, Franklin County Auditor,
and Apollo Realty Finance, Ohio LLC. Real Property Tax. Dismissed.
Board Members concur.
00-J-842 Board of Education of the Willoughby-Eastlake City School
District v. Lake County Board of Revision, Lake County Auditor,
and Edward H. Taylor. Real Property Tax. Dismissed. Board Members
concur.
00-P-843 Board of Education of the Willoughby-Eastlake City School
District v. Lake County Board of Revision, Lake County Auditor,
and Frank and Mary Ann Wallingford. Real Property Tax. Dismissed.
Board Members concur.
00-S-910, 00-S-917 John D. Spielberger v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and Rocky River Board of
Education. Real Property Tax. Dismissed. Board Members concur.
00-P-911, 00-P-912 First Federal Savings & Loan Association
of Wooster (FirstMerit Bank, N.A.) v. Knox County Board of Revision
and Knox County Auditor. Real Property Tax. Dismissed. Board Members
concur.
00-A-1007, 00-A-1008 The Strongsville Board of Education and the
City of Strongsville (c/o Mayor Walter F. Ehrnfelt) v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Royalton
Road Joint Venture. Real Property Tax. Dismissed. Ms. Jackson
and Ms. Margulies concur. Mr. Johnson not participating.
00-N-1015 Kenmore Manor Ltd. v. Lucas County Board of Revision,
Lucas County Auditor, and The Board of Education for Toledo Public
Schools. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies
concur. Ms. Jackson not participating.
00-P-1366 Wal Mart Stores Inc. v. Wood County Board of Revision
and Wood County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-S-1369 Retail Trust IV/Wal Mart Stores Inc. v. Wood County
Board of Revision and Wood County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-V-1430 Board of Education of the Cambridge City Schools v.
Guernsey County Board of Revision, Guernsey County Auditor, and
Jeno Enterprises. Real Property Tax. Stipulated. Board Members
concur.
00-V-1510 Samuels Robert T, Fortney David N Co Trustees v. Ashtabula
County Board of Revision and Ashtabula County Auditor. Real Property
Tax. Stipulated. Board Members concur.
00-V-1545 Ashtabula Shopping Center Company v. Ashtabula County
Board of Revision and Ashtabula County Auditor. Real Property
Tax. Stipulated. Board Members concur.
00-R-1656 Board of Education of the Westerville City Schools v.
Delaware County Board of Revision, Delaware County Auditor, and
Rockford Homes, Inc. Real Property Tax. Stipulated. Board Members
concur.
00-S-1721 Wolpal Associates Limited Partnership 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-P-1833 Twinsburg Board of Education v. Summit County Board
of Revision, Summit County Auditor and Liberty Glenwood, Inc.
Real Property Tax. Stipulated. Board Members concur.
00-L-1864 84 Lumber Co. v. Summit County Board of Revision and
Summit County Auditor. Real Property Tax. Stipulated. Board Members
concur.
00-L-1905 Brooklyn City School District Board of Education v.
Cuyahoga County Board of Revision, Cuyahoga County Auditor, and
Weston Property Investment Inc. Real Property Tax. Stipulated.
Board Members concur.
00-B-1959 Board of Education of the Hilliard City School District
v. Franklin County Board of Revision, Franklin County Auditor
and Cardco, Co. Real Property Tax. Stipulated. Board Members concur.
00-L-2011 Timber Ridge Apartments, Ltd v. Montgomery County Board
of Revision and Montgomery County Auditor. Real Property Tax.
Stipulated. Board Members concur.
00-P-2060 Marvin C. Wallace v. Franklin County Board of Revision
and Franklin County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-L-2079 Miamisburg City School District Board of Education v.
Montgomery County Board of Revision, Montgomery County Auditor
and Neilan Developers Company. Real Property Tax. Stipulated.
Board Members concur.
00-S-2088 Om P. and Parveen K. Gupta v. Montgomery County Board
of Revision and Montgomery County Auditor. Real Property Tax.
Stipulated. Board Members concur.
01-B-182 2912 Partners, Inc. v. Franklin County Board of Revision,
Franklin County Auditor, and Board of Education of the Columbus
City School District. Real Property Tax. Dismissed. Board Members
concur.
01-N-321 Board of Education of the Dublin City Schools v. Franklin
County Board of Revision, Franklin County Auditor, and Grabill
& Company, LLC. Real Property Tax. Dismissed. Board Members
concur.
98-R-1134 Tektronix Inc. v. Roger W. Tracy, Tax Commissioner of
Ohio. Franchise Tax. Remand. Board Members concur.
99-N-1739 Douglas A. and Emily A. Head v. Thomas M. Zaino, Tax
Commissioner of Ohio. Personal Income Tax. Remand. Board Members
concur.
00-L-986 North Coast Energy, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax. Remand. Board Members concur.
00-G-938, 00-G-939, 00-G-940, 00-G-941, 00-G-942, 01-T-242, 01-T-243 Columbia-CSA/HS Greater Cleveland Area Health Care System L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.
Cleveland Municipal School District Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and UHHS/CSAHS-Cuyahoga
Incorporated. Real Property Tax. Denial of Consolidation Request.
01-V-147, 01-V-184, 01-V-186 Imperial Apartments No. 2 and Euclid
City School District Board of Education v. Cuyahoga County Board
of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
01-G-223, 01-G-228, 01-G-229 South Euclid-Lyndhurst City School District Board of Education and The May Department Stores Co. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.