OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
July 20, 2001
MERIT DOCKET
98-L-1003 Kettering-Moraine City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Lawrence N. Scott, Trustee. Real Property Tax. Value Found. Mr. Johnson and Ms. Margulies concur. Ms. Jackson concurs in judgment only.
98-E-1445 MOA-TL Corp. v. Franklin County Board of Revision, Franklin County Auditor and Worthington City School District Board of Education. Real Property Tax. Value Found. Board Members concur.
99-M-1165, 99-M-1196 Regency Centers, L.P. v. Delaware County Board of Revision, Delaware County Auditor and the Board of Education of the Westerville City School District. Real Property Tax. Value Found. 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. Remanded with Instructions. Board Members concur.
99-T-1808 South-Western City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Georgesville, Inc. Real Property Tax. Value Found. Board Members concur.
99-M-2023 Regency Centers, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Value Found. Board Members concur.
99-G-2024 Regency Centers, L.P. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Worthington City School District. Real Property Tax. Value Found. Board Members concur.
00-M-475 through 00-M-478 Regency Centers, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-J-793 Alice Zeezee Cox v. Coshocton County Auditor and Coshocton County Board of Revision. Real Property Tax. Value Found. Board Members concur.
00-T-960 Keith L. Welch v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.
00-J-1714, 00-J-1774 Cedar Heights Company v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and South Euclid-Lyndhurst Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed-Remanded with Instructions. Board Members concur.
00-V-2086 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and 369 Corp. Real Property Tax. Remanded with Instructions. Board Members concur.
01-N-197 Mary Elizabeth Taylor v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.
DISMISSALS AND STIPULATIONS
97-T-1056 CoBank, an Agricultural Credit Bank v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.
99-R-334, 99-R-1908 LA Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-G-1459, 99-G-1474 Alan R. Daus Trustee (successor); also on tax bill as MacDonald Jos E. Jr. TR. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-306, 00-G-307 Southgate Realty & Bldg. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-P-901 Erie Shores Development Company and American Foundation for Affordable Housing, Inc. v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Dismissed. Board Members concur.
00-G-1549 Mill Acres Development Corp. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.
00-T-1551 Briarwood Estates v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.
00-G-2049 Karrington Acquisition Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-2185 6100 Associates, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-T-53 Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Prow, Inc. Real Property Tax. Dismissed. Board Members concur.
01-B-337 Tsing-Chiang & Shiu-Fan Ho v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.
MISCELLANEOUS
97-R-1121 AgCredit, an Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Vacating Voluntary Dismissal. Board Members concur.
00-S-1633 William J. Caudill Sr. & Deborah M. Caudill v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.
00-S-1642 Karyn Faulkner v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
98-T-378 AgCredit, An Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
98-T-817 Farm Credit Services of Mid-America, An Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
99-T-1331 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
99-T-1332 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
99-T-1333 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
99-T-1334 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
99-T-1335 Farm Credit Services of Mid-America, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
00-P-1458 Carl Coates v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Cancelling Merit Hearing/Scheduling.
99-T-1888 AgCredit, an Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
00-R-2107, 00-R-2108 Valley Ranch Estates, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Garfield Heights Board of Education. Real Property Tax. Granting Motion to Extend Discovery Deadline.
01-G-91, 01-G-94, 01-G-92, 01-G-94, 00-M-106, 00-M-107, 00-M-108 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Cleveland Citizens Bldg., LLC.
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royal Financing.
Royal Financing v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Denying Consolidation.
01-T-146 Prime Properties Limited Partnership v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Requiring Property Owner to Show Cause.
01-S-233 Nationwide Mutual Insurance Company and The Goodyear Tire & Rubber Co. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the South-Western City School District. Real Property Tax. Compelling Discovery.
01-M-245, 01-M-246 Bevilaqua Ludo & Gloria A. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City School District. Real Property Tax. Consolidated.
01-T-347, 01-T-348 Texby Associates, Inc., Kangesser MS and HA and RE Foundation, the Goodyear Tire & Rubber Company, and Conrad's Tire Service, Inc., successor sublessee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Scheduling Hearing.