OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
July 27, 2001
MERIT DOCKET
97-N-1573 Philip A. Lehman v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board Members concur.
98-T-1419 Moulton Gas Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner modified. Board Members concur.
99-M-1014, 99-M-1015, 99-M-1016 National PharmPak Services, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner modified. Board Members concur.
99-T-1069 Value City Department Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner affirmed. Board Members concur.
99-L-1270 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Meeker Dog Leg Joint Venture. Real Property Tax. Value Found. Board Members concur.
99-G-1450 Akron Board of Education v. Summit County Board of Revision, Summit County Auditor and Raymond and Judy Bartow. Real Property Tax. Value Found. Board Members concur.
00-P-747 84 Lumber Company (DPH Group Limited Part.) v. Delaware County Board of Revision, the Delaware County Auditor and the Board of Education of the Delaware City Schools. Real Property Tax. Remanded with Instructions. Board Members concur.
00-P-791 JRK Springfield Partners, L.P. v. Clark County Board of Revision, the Clark County Auditor and the Springfield City School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.
00-P-945 Ernest J. Fourman, Trustee v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
00-M-1898, 00-M-1899 The Glidden Co., et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.
00-B-2073 Howard Zeldin v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.
01-N-161 Lee D. and Linda J. Gordon v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.
01-J-214 Trilogy Properties, L.L.C. v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Remanded with Instructions. Board Members concur.
01-J-370 William L. Crawford, Jr. v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-A-390 James F. and Eleanor E. Van Dyne v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Lack of Jurisdiction-dismissed. Board Members concur.
DISMISSALS AND STIPULATIONS
99-G-853, 99-G-854 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Route Fourteen Limited Liability Co. Real Property Tax. Stipulated. Board Members concur.
99-T-1082 Louis Leftkowitz, et al., Trustee v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-J-2060, 99-J-2068 Joseph J. Parsler, et al. v. Franklin County Board of Revision, Franklin County Auditor and The Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.
99-J-2061, 99-J-2062 Joseph J. Parsler, et al. 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-A-2063, 99-A-2064 NHP Laurel III LP v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.
00-P-251 May Stores Seventy Four Corp. 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-364, 00-M-365 Halmarnie, 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-P-734 RBS Ventures LLC an Ohio Limited Liability Company v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-866, 00-P-867, 00-P-868, 00-P-869, 00-P-892, 00-P-893 Clepro Inc. 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-M-878 The Pointe at Gateway, LLC and Harris & Hill Ltd. 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-L-1496 Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and PJ's Holdings LLC. Real Property Tax. Stipulated. Board Members concur.
00-N-1546 AERC Remington Place, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Winton Woods City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-P-1601 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mary F. Coyne. Real Property Tax. Dismissed. Board Members concur.
00-T-1643 Barry Ross v. Hamilton County Board of Revision, Hamilton County Auditor and Northwest Local School Board of Education. Real Property Tax. Stipulated. Board Members concur.
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. Dismissed. Board Members concur.
01-A-24 VAM, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-B-171 Ford Leasing Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-S-323 Kirk Mayberry v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-R-382 Ford Leasing Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education for the Berea City School District. Real Property Tax. Dismissed. Board Members concur.
01-S-479 Tony's Tack, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
98-V-581 Mobile Instrument Service & Repair v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.
98-A-1274 ALSAN Corporation v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Certification. Board Members concur.
99-T-2019, 99-T-2020 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Landerhaven Country Club Estates, Ltd., and The Allen Bradley Company. Real Property Tax. Denying Motion to Dismiss. Board Members concur.
00-P-762 Schneider's Five, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
01-T-354 Kathy A. Murray v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
01-M-367 Fairfield Buick, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
97-T-1121 AgCredit, An Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Staying Proceedings.
00-P-1493* National Golf Operating Partnership, LP v. Hamilton County Board of Revision, the Hamilton County Auditor and the Forest Hills Local School District Board of Education. Real Property Tax. Cancelling Motion Hearing.
00-P-1493* National Golf Operating Partnership, LP v. Hamilton County Board of Revision, the Hamilton County Auditor and the Forest Hills Local School District Board of Education. Real Property Tax. Show Cause.
00-R-1502* G & I Executive Centre, L.L.C. v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Granting Motion to Compel Discovery
00-N-1882* Overland Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education and the City of Strongsville. Real Property Tax. Extending Discovery Period and Ordering Deposition to Proceed.
00-R-2008* Lincoln Terrance Apartments Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education.
01-R-226, 01-R-227* North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and M & J Dover Farms, L.P. Real Property Tax. Granting Motion to Extend Discovery Deadline.
01-A-439, 01-A-454 South Euclid-Lyndhurst City School District Board of Education and Brainard Medical Campus, Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
01-T-457* Meijer, Inc., nka Meijer Stores Limited Partnership v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Requiring Parties to Show Cause and Ordering Expedited Transcript.
*Issued Previously