OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 1, 2001

MERIT DOCKET

98-L-81 John C. Koglman v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Board of Education for the City of Berea School District. Real Property Tax. Remanded with Instructions. Board Members concur.

00-J-1715 C.R. Truman L.P. v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-A-1762 M.L.S. Leasing, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brooklyn City School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-A-2052 The Royal Group Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-A-6 Chemical Solvents, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-P-70 Nu-Chiropractic, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-N-79 Michael Bukovec v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-A-125 Raymond A. & Patricia Kruzel v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

01-A-235 Penske Truck Leasing Co., L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Hilliard City Schools District. Real Property Tax. Remanded with Instructions. Board Members concur.

01-V-247 Kay B. Stephens v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

DISMISSALS AND STIPULATIONS

98-G-395 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Seven Seventeen HB Philadelphia Corp. 2. Real Property Tax. Dismissed. Board Members concur.

98-G-502 Noah Hayden Ltd., Cuyahoga Metropolitan Housing Authority (Successor in Interest) v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-761, 99-G-762 Mitzel Carl L Trs v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brecksville-Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-V-1046, 99-V-1047 Whirlpool Corp. v. Marion County Board of Revision and Marion County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-N-1478 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and the Traeger Family LP. Real Property Tax. Stipulated. Board Members concur.

99-J-1549 Board of Education of the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Boulevard Motel Corp., and Prentice-Hall Corp. Systems. Real Property Tax. Dismissed. Board Members concur.

99-G-1643 Crestview Village Ltd. Part., An Ohio Ltd. Part. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City Schools District. Real Property Tax. Stipulated. Board Members concur.

99-G-1646 Hunters Hill Ltd. Part. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Board of Education of the Lancaster City Schools District. Real Property Tax. Stipulated. Board Members concur.

99-G-1742, 99-G-1745 Shurmer Inv Co v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education, and the City of Strongsville. Real Property Tax. Stipulated. Board Members concur.

99-G-1915, 99-G-1928 Jefferson Park of Richmond An Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-G-2069 Metroplex/Robinson Broadcasting Company 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-P-312, 00-P-313 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and K S Parking Co. Real Property Tax. Dismissed. Board Members concur.

00-G-502, 00-G-503 Mayer Glimcher; also listed on tax bill as Elaine Apartments v. Franklin County Board of Revision, Franklin County Auditor, and Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.

00-G-595 Captain's Cove Marine West, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

00-G-689, 00-G-690 Emerald Woods Company, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-741 Michael Bukovec v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-T-845 Bd. of Edn. of the Willoughby Eastlake City School District v. Lake County Board of Revision, Lake County Auditor and KRK Auto Wash Ltd. Real Property Tax. Stipulated. Board Members concur.

00-G-887 Pickerington Local School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and BGM Development Corp. Real Property Tax. Dismissed. Board Members concur.

00-B-900 Marysville Housing II, Inc. v. Union County Board of Revision and Union County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-976 Rodney Aukerman v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-1365 Shaker Towne Centre Ltd Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Shaker Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-G-1392 Crown Pointe Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-1393 Crown Pointe Limited Partnership v. Summit County Board of Revision, Summit County Auditor and Copley Township-Revere Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-V-1440 Ridgeview Partners Ltd. v. Trumbull County Board of Revision and Trumbull County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-A-1454 Wal Mart Stores Inc. and Wal Mart Real Estate Business Trust, as their interest may appear v. Licking County Board of Revision, Licking County Auditor, and the Board of Education of the Heath City Schools District. Real Property Tax. Stipulated. Board Members concur.

00-J-1468 Pitney Bowes Management Services v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-T-1663 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Village Associates, LLC. Real Property Tax. Stipulated. Board Members concur.

00-B-1685 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Poalo A. Cugini, et al. Real Property Tax. Stipulated. Board Members concur.

00-P-1812 Youngstown City School District Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio and NS Metals, Inc./Northern States Metal Corporation. Exemption. Dismissed. Board Members concur.

00-L-1884 Elayne Apts. Inc. 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-M-2020 Cleveland Lorain CVS, Inc. 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.

01-S-196 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Bridlewood Apartments Co. Real Property Tax. Stipulated. Board Members concur.

MISCELLANEOUS

97-L-390 C. R. Truman, L.P. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and City of Cleveland Board of Education. Certification. Board Members concur.

98-T-478 Fifth Third Bank of Northwestern Ohio v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Correcting Order. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

99-P-438 Bayer Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-N-1694 Put-In-Bay Boat Line Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Remand. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

00-S-547 Cuyahoga Metropolitan Housing Authority v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

00-A-761 Mugsy's, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

00-J-1422 Techni-Tool, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

00-N-1525 HBE Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-A-113 Amanda C. Bowman v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-R-1725 Tropicana Palms, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, City of Strongsville, and the Strongsville School District Board of Education. Real Property Tax. Pretrial Order.