12:00 P.M. FRIDAY
June 29, 2001
96-G-505 AT&T Communications of Ohio,
Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Cleveland Board of Education. Real Property Tax. Remanded
with Instructions. Board Members concur.
97-P-252 Columbus Associates Ltd. v.
Franklin County Auditor, the Franklin County Board of Revision
and Columbus City Schools Board of Education. Real Property Tax.
Remanded with Instructions. Board Members concur.
97-R-369 Edgewater Yacht Club v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Board of Education. Real Property Tax. Value Found. Board Members
concur.
97-G-1217 Board of Education of the
Columbus City Schools v. Franklin County Board of Revision, Franklin
County Auditor and Heartfelt House, Inc. Real Property Tax. Remanded
with Instructions. Board Members concur.
98-T-384, 98-T-385 Board of Education of the Whitehall City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Buckwheat Ltd./Candida Ltd. Real Property Tax. Remanded with Instructions. Board Members concur.
98-G-412, 99-G-244 L-S II Electro Galvanizing
Company v. Roger W. Tracy, Tax Commissioner of Ohio and L-S II
Electro Galvanizing Company v. James J. Lawrence, Tax Commissioner
of Ohio. Use Tax. Tax Commissioner reversed-remanded. Board Members
concur.
99-A-557 City of Columbus/PNL Asset Management,
L.P. v. Franklin County Board of Revision and Franklin County
Auditor. Real Property Tax. Value Found. Board Members concur.
99-J-686 Metro Medical Park, L.P. v.
Franklin County Auditor, and Franklin County Board of Revision
and Dublin Board of Education. Real Property Tax. Value Found.
Board Members concur.
99-R-773, 99-R-774 Greenville Associates
Limited Partnership v. Darke County Board of Revision, Darke County
Auditor, and Greenville Consolidated School District Board of
Education. Real Property Tax. Remanded with Instructions. Board
Members concur.
99-E-1260 John B. Pirret v. Allen County
Board of Revision and Allen County Auditor. Real Property Tax.
Lack of Jurisdiction-dismissed. Board Members concur.
99-R-1310 Edgewater Yacht Club v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and Cleveland
Board of Education. Real Property Tax. Value Found. Board Members
concur.
99-S-1359 Sidney D. Perkins or Barbara
Perkins, Trustees &/or Successor Trustees of The Perkins Family
Trust Agreement v. Holmes County Board of Revision and the Holmes
County Auditor. Real Property Tax. Remanded with Instructions.
Board Members concur.
99-S-1367 Youngstown Foursquare Church
(aka Fifth Avenue Community Church)/International Church of the
Foursquare Gospel v. Thomas M. Zaino, Tax Commissioner of Ohio.
Exemption. Tax Commissioner affirmed. Board Members concur.
99-T-1690 Mayfield City School District
Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and Gates Mills I, Ltd. Real Property Tax. Board
of Revision affirmed. Board Members concur.
00-S-340, 00-S-341 Brittany Hills, Ltd.
v. Franklin County Board of Revision, Franklin County Auditor
and the Board of Education of the South-Western City Schools District.
Real Property Tax. Value Found. Board Members concur.
00-R-631 Vincent A. Auciello v. Hamilton
County Board of Revision and Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-L-720, 00-L-721 Euclid City School
District Board of Education v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor, SMJ Growth Corporation. Real Property
Tax. Remanded with Instructions. Board Members concur.
00-P-783, 00-P-784 USG Interiors, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.
00-P-896 National Office Services, Inc.
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor
and the Board of Education for the Berea City School District.
Real Property Tax. Board of Revision affirmed. Board Members concur.
00-A-923 Board of Education of the Columbus
City Schools v. Franklin County Board of Revision, Franklin County
Auditor and Taveus D. & Caroline V. Hawkins. Real Property
Tax. Remanded with Instructions. Board Members concur.
00-N-968, 00-N-1352 Maple Heights Board
of Education v. Cuyahoga County Board of Revision, the Cuyahoga
County Auditor and QRS 11-27 (OH), Inc. Real Property Tax. Upon
Reconsideration, Appeals Dismissed. Board Members concur.
00-S-1442 Darden Restaurants, dba Olive
Garden v. Licking County Board of Revision, Licking County Auditor,
and the Board of Education of the Heath City School District.
Real Property Tax. Remanded with Instructions. Board Members concur.
00-S-1575 A.M. Castle Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Board
of Education of the Orange City School District. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1576 A.M. Castle Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Board
of Education of the Orange City School District. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1577 A.M. Castle Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Board
of Education of the Orange City School District. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-S-1578 A.M. Castle Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and the Board
of Education of the Orange City School District. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-P-1582, 00-P-1583 Greater Abyssinian
Housing Corp., Inc. v. Cuyahoga County Board of Revision, the
Cuyahoga County Auditor and the Cleveland Municipal School District
Board of Education. Real Property Tax. Board of Revision affirmed.
Board Members concur.
00-A-1588 Specialty Restaurants Corporation
and City of Cleveland (as their interests may apply) v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor, and Cleveland
Municipal School District Board of Education. Real Property Tax.
Board of Revision affirmed. Mr. Johnson and Ms. Jackson concur.
Ms. Margulies dissents.
00-S-1633 William J. Caudill Sr. &
Deborah M. Caudill v. Montgomery County Board of Revision and
Montgomery County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed.
Board Members concur.
00-S-1642 Karyn Faulkner v. Montgomery
County Board of Revision and Montgomery County Auditor. Real Property
Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-S-1648 Nicholas P. & Patricia Mayer v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.
00-S-1743, 00-S-1744 As of 3/30/95 The
Lamson & Sessions Co. As of 3/8/00 Thyssen Borngmisla, Inc.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor,
and Beachwood City School District Board of Education. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-V-1805 Gordon W. Butterfield v. Hamilton
County Board of Revision and Hamilton County Auditor. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-T-1845, 01-T-115, 01-T-116 Myron
M. Miller Trust Fund, Melvyn Howard, Trustee v. Cuyahoga County
Board of Revision, the Cuyahoga County Auditor, and the Euclid
City School District Board of Education. Real Property Tax. Board
of Revision affirmed. Board Members concur.
00-M-1846, 00-M-1847 Michael Montlack,
Trustee (Prior) Montlack Realty Limited Partnership (Current)
v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor,
and the Cleveland Municipal Board of Education. Real Property
Tax. Board of Revision affirmed. Board Members concur.
00-P-1867 Owner as of 2/28/95 Manor
Healthcare Corp. (current owner: Pita General Corp.) v. Cuyahoga
County Board of Revision, the Cuyahoga County Auditor and the
Westlake Board of Education. Real Property Tax. Board of Revision
affirmed. Board Members concur.
00-A-2017, 00-A-2040 Epsilon of Chagrin
Falls, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County
Auditor and Chagrin Falls Exempted Village School District Board
of Education. Real Property Tax. Board of Revision affirmed. Board
Members concur.
01-B-78 Board of Education of the Westerville
City School District v. Franklin County Board of Revision and
Franklin County Auditor and I/M Development Co. Real Property
Tax. Remanded with Instructions.
01-A-90 Ralph E. & Linda D. Borders
v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner
affirmed. Board Members concur.
97-R-1121 AgCredit, Agricultural Credit, Association v. Thomas
M. Zaino, Tax Commissioner of the State of Ohio. Franchise Tax.
Dismissed. Board Members concur.
99-L-1067 CoBank, ACB v. Thomas M. Zaino, Tax Commissioner of
the State of Ohio. Franchise Tax. Dismissed. Board Members concur.
99-L-1068 CoBank, ACB v. Thomas M. Zaino, Tax Commissioner of
the State of Ohio. Dismissed. Board Members concur.
99-G-1602 Kensington Place, Inc. 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-B-1985 Este Corporation v. Franklin County Board of Revision,
Franklin County Auditor, and the Board of Education of the Groveport-Madison
Local Schools District. Real Property Tax. Dismissed. Board Members
concur.
99-A-2007, 99-A-2008
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Elton and Joan Katz. Real Property Tax. Stipulated. Board Members concur.
99-L-2033, 99-L-2034, 99-L-2035, 99-L-2036, 99-L-2037
American Steel Foundaries (Amstead Industries Inc.) v. Stark County
Board of Revision, Stark County Auditor and Alliance City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
99-N-2040, 99-N-2041
Harborview Investments v. Cuyahoga County Board of Revision, Cuyahoga
County Auditor, and the Cleveland Municipal School District. Real
Property Tax. Stipulated. Board Members concur.
99-G-2052 Board of Education of the Columbus City School District
v. Franklin County Board of Revision, Franklin County Auditor
and QHG of Ohio, The Ohio State University. Real Property Tax.
Stipulated. Board Members concur.
00-M-134 Marsol Apartments Co., Ltd. Part. 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.
00-R-164 Sisters of St. Joseph v. Thomas M. Zaino, Tax Commissioner
of the State of Ohio. Exemption. Dismissed. Board Members concur.
00-V-225 Techpark Ltd. Part. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor and Board of Education of the Berea City
School District. Real Property Tax. Dismissed. Board Members concur.
00-S-389 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and BP Exploration & Oil. Real Property Tax. Stipulated. Board Members concur.
00-M-425, 00-M-426
Board of Education of the Dublin City Schools v. Franklin County
Board of Revision, Franklin County Auditor and Benito Ciotola.
Real Property Tax. Stipulated. Board Members concur.
00-V-548, 00-V-551
Legacy Properties Investment IX, LTD v. Cuyahoga County Board
of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights
City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
00-G-716 Brazos Automotive Properties, LP 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-T-1266 Edmund J. & Bertha A. Kolaczkowski v. Mercer County
Board of Revision, Mercer County Auditor and Celina City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-T-1275 Stone Container Corpoation (Smurfit-Stone Container
Corp.) v. Ashtabula County Board of Revision and Ashtabula County
Auditor. Real Property Tax. Stipulated. Board Members concur.
00-J-1353 Valley York Apartments 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-R-1367 Wal Mart Properties Inc. v. Lawrence County Board of Revision and the Lawrence County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-T-1444 State Farm Mutual Automobile Insurance Co. v. Licking
County Board of Revision, Licking County Auditor and Granville
Exempted Village School District. Real Property Tax. Dismissed.
Board Members concur.
00-T-1469 Wayne Koury and Cynthia G. Koury v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, and Mayfield Board
of Education. Real Property Tax. Stipulated. Board Members concur.
00-P-1813 Board of Education of the Youngstown City School District
v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed.
Board Members concur.
00-M-1952, 00-M-1953, 00-M-1954
As of 01/01/99 Jeanne Newman & Elizabeth As of 04/12/99 SBP
Limited Partnership, an Ohio limited partnership v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Warrensville Heights/Orange
School District Board of Education. Real Property Tax. Dismissed.
Board Members concur.
00-R-2022 Heritage Inn of Akron, Inc. v. Summit County Board of
Revision, Summit County Auditor, and Copley-Fairlawn City School
District Board of Education. Real Property Tax. Stipulated. Board
Members concur.
00-S-2036 BIT Holdings Thirty Inc. v. Summit County Board of Revision,
Summit County Auditor, and Revere Local School District Board
of Education. Real Property Tax. Stipulated. Board Members concur.
00-S-2067 Kenilworth Estates, Inc. v. Cuyahoga County Board of
Revision, Cuyahoga County Auditor and Lakewood Board of Education.
Real Property Tax. Stipulated. Board Members concur.
00-N-2069 Primrose D. Bonta v. Franklin County Board of Revision
and Franklin County Auditor. Real Property Tax. Stipulated. Board
Members concur.
00-T-2092 Per Tax Bill: Third National Bank & Trust Company
nka Key Bank National Association (KeyCorp.) v. Montgomery County
Board of Revision, Montgomery County Auditor and Dayton City School
Board of Education. Real Property Tax. Stipulated. Board Members
concur.
00-S-2095 Elaine F. Porchetti v. Franklin County Board of Revision
and Franklin County Auditor. Real Property Tax. Stipulated. Board
Members concur.
01-M-21 Dayton Board of Education v. Montgomery County Board of
Revision, Montgomery County Auditor, and NBC USA Housing, Inc.
8. Real Property Tax. Dismissed. Board Members concur.
01-R-28 John B. Sotman v. Montgomery County Board of Revision
and Montgomery County Auditor. Real Property Tax. Stipulated.
Board Members concur.
01-T-205 Ottawa Market, Inc. v. Thomas M. Zaino, Tax Commissioner
of the State of Ohio. Sales Tax. Dismissed. Board Members concur.
01-A-315 Ford Motor Company v. Thomas M. Zaino, Tax Commissioner
of Ohio. Use Tax. Dismissed. Board Members concur.
01-V-374 Dr. Carrie M. Hansen, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Penalty Remission. Dismissed. Board Members concur.
98-L-688 Louis Lefkowitz, Trustee v. Wayne County Board of Revision
and the Wayne County Auditor. Real Property Tax. Certification.
Board Members concur.
98-K-698 Russell E. Kamppel and Carrie M. Kemppel v. Roger W.
Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board
Members concur.
98-M-983 Board of Education of Kettering-Moraine City School District
v. Montgomery County Board of Revision, Montgomery County Auditor
and Georgetown of Kettering, Ltd. Real Property Tax. Certification.
Board Members concur.
98-A-1045, 98-A-1087
ADM/Countrymark LLC v. Lucas County Board of Revision, Lucas County
Auditor, and the Board of Education for the Toledo Public Schools.
Real Property Tax. Certification Upon Settlement of Appeal. Mr.
Johnson and Ms. Margulies concur. Ms. Jackson not participating.
98-L-1420, 98-L-1421, 98-L-1422, 98-L-1423
Penn Fuel Corporation v. Thomas M. Zaino, Tax Commissioner of
Ohio. Personal Property Tax. Remand. Board Members concur.
99-T-1462, 99-T-1463, 99-T-1464
Cincinnati School District Board of Education v. Hamilton County
Board of Revision, Hamilton County Auditor and Mirge, Inc. Real
Property Tax. Certification. Board Members concur.
99-P-1827 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 Cleveland Board of Education.
Real Property Tax. Correcting Order. Board Members concur.
99-N-1984 Pacificorp Capital v. Thomas M. Zaino, Tax Commissioner
of Ohio. Personal Property Tax. Remand. Board Members concur.
00-M-655 James A. Conrad, Inc. v. Thomas M. Zaino, Tax Commissioner
of Ohio. Sales Tax. Remand. Board Members concur.
00-L-902 AWT Properties, Inc. v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and the Board of Education of the Cleveland
Municipal School District. Real Property Tax. Correcting Order.
Board Members concur.
01-M-126 James Allen v. Thomas M. Zaino, Tax Commissioner of Ohio.
Remission. Remand. Board Members concur.
99-T-1477 Columbus City School District Board of Education v.
Franklin County Board of Revision, the Franklin County Auditor,
and Brehm Builders, Inc. Real Property Tax. Requiring Property
Owner to Show Cause.
00-J-488, 00-J-489, 00-J-2096
Strongsville Board of Education and City of Strongsville and Duke-Weeks
Realty Corp. v. Cuyahoga County Board of Revision and Cuyahoga
County Auditor. Real Property Tax. Consolidated.
00-G-1555, 00-G-1556, 00-G-1612, 00-G-1613
Cleveland Municipal School District Board of Education and HH
Bridge LP (Owner as of 8/18/98) v. Cuyahoga County Board of Revision
and Cuyahoga County Auditor. Real Property Tax. Consolidated.
00-T-2076 1061 Properties, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Compelling Discovery.
01-A-102 175 Broadway Limited v. Cuyahoga County Board of Revision,
Cuyahoga County Auditor, and Bedford Board of Education. Real
Property Tax. Granting Motion, in part.
01-J-258, 01-J-259
Cleveland Municipal School District Board of Education v. Cuyahoga
County Auditor, Cuyahoga County Board of Revision and Private
Physicians Office Building. Real Property Tax. Requiring Appellee
to Show Cause.
01-L-379, 01-L-392, 01-L-393
Berea City School District Board of Education and Tower In The
Park Limited Partnership v. Cuyahoga County Board of Revision
and the Cuyahoga County Auditor. Real Property Tax. Consolidated.