OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

July 13, 2001

 

MERIT DOCKET

98-P-121 Zawahri, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-L-980 Automated Petroleum, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

99-G-662 W.W. Williams Co. v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value Found. Ms. Jackson and Ms. Margulies concur. Mr. Johnson not participating.

00-S-139 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Progressive Casualty Insurance Company. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-L-957 Pickerington Local School District Board of Education v. Fairfield County Board of Revision, Fairfield County Auditor, and Jefferson Woods II Development Co. Real Property Tax. Confirming Stipulation as to 12 Parcels and Remanding remaining. Board Members concur.

00-L-1459, 00-L-1460 Cleveland Municipal School District Board of Education v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Midtown Industrial Warehouse, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

00-L-1746 Hare Rama Hare Krishna Corp. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the East Cleveland City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-V-2087 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Supporting Council of Preventive Effort. Real Property Tax. Remanded with Instructions. Board Members concur.

01-B-2 Kresco Mikulic v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-J-145 Prime Properties Limited Partnership v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Cleveland Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-L-198 Edward G. And Mary Anne Rettger v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-M-206 Donald P. Landriscina v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-N-979, 99-N-983 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and O.C.I. Limited Liability Co. Real Property Tax. Stipulated. Board Members concur.

99-V-1831, 99-V-1832 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Paul J. Everson. Real Property Tax. Dismissed. Board Members concur.

99-L-1899 Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Judith Veres. Real Property Tax. Stipulated. Board Members concur.

00-P-18, 00-P-51, 00-P-56 David W. Swetland 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-P-19, 00-P-47, 00-P-55 David W. Swetland 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-B-201 Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Park View Ltd. Partnership. Real Property Tax. Stipulated. Board Members concur.

00-L-830 Board of Education of the Lancaster City Schools v. Fairfield County Board of Revision, Fairfield County Auditor, Charles C. Claypool, and Barbara J. Claypool. Real Property Tax. Stipulated. Board Members concur.

00-V-913 Rainbow Place Ltd. v. Delaware County Board of Revision, Delaware County Auditor and the Big Walnut City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-1481 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Sullivant Avenue Properties LLC. Real Property Tax. Stipulated. Board Members concur.

00-L-1543 Troy CMBS Property, LLC v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-A-1947 Wal Mart Stores Inc. and Wal Mart Real Estate Business Trust, as their interests may appear v. Delaware County Board of Revision, Delaware County Auditor and Board of Education of the Delaware City Schools. Real Property Tax. Stipulated. Board Members concur.

01-N-224, 01-N-225 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and May Department Stores Co. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

97-M-1618 Meijer, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

98-M-1249, 98-M-1250, 98-M-1251 and 98-M-1252 The City of Columbus and the Board of Education for the Columbus City School District v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Granting Motion to Intervene, Denying Motion to Sever. Board Members concur.

98-K-1446, 98-K-1447, 98-K-1448, 98-K-1449 Crown Midland Limited Liability Co. (An Ohio Limited Liability Co.) v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Certification. Board Members concur.

00-L-1849* Christopher N. & Amy Eyers v. Hamilton County Board of Revision and Hamilton County Auditor. Personal Property Tax. Remand. Board Members concur.

01-N-50 Taylor Buick Nissan, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-B-341 Cynda M. Ryan and Marie A. Hrynak v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-T-1031, 97-T-1146, 98-T-225, 98-T-226 and 98-T-826 LTV Steel Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Staying Proceedings and Scheduling Status Conference.

00-P-915, 00-P-916 Meijer Inc./Meijer Stores LP v. Delaware County Board of Revision, the Delaware County Auditor and the Olentangy Local School District Board of Education. Real Property Tax. Dismissing Motion to Compel.

00-P-1761 Brooksedge, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Westerville City School District. Real Property Tax. Overruling Motion to Dismiss.

01-P-207 Joseph J. and Eleanor Delfino v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Show Cause.

01-B-376, 01-B-377 State Farm Mutual Automobile Insurance Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property tax. Consolidated.

01-E-400, 01-E-401, 01-E-403 RX Cleveland Heights Investors, LLC and Rite Aid of Ohio Inc. and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

01-M-463, 01-M-464 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Sandford Sandelman, Trustee, and Susan Sandelman, Trustee. Real Property Tax. Consolidated.

 *Issued Previously