OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 10, 2001

 

MERIT DOCKET

97-E-675 SCIT, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Value Found. Board Members concur.

98-V-131 Frank G. Doyle III, d/b/a Ad Mail v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Mr. Johnson and Ms. Jackson concur. Ms. Margulies dissents.

98-T-431, 98-T-433, 98-T-434, 98-T-435 Tacohio Development L.L.C. v. Franklin County Board of Revision, the Franklin County Auditor and South-Western City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

98-P-923 Larry Marshall dba Larry Marshall Janitorial v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-T-1302 Gary D. Helf, Responsible Party of Cleveland Trinidad Paving Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson separately concurs.

00-N-207 Mayfield City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Duke Realty Limited Partnership. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-L-602 Hone & Son Trucking Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Highway Use Tax. Tax Commissioner affirmed. Board Members concur.

00-S-670 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and W.W.SH., Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

00-E-792 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and NGP Holdings II, LLC. Real Property Tax. Value Found. Board Members concur.

00-A-844 Board of Education of the Willoughby Eastlake City School District v. Lake County Board of Revision, Lake County Auditor and Hybar Resorts, Inc. Real Property Tax. Value Found. Board Members concur.

00-A-969 Kenneth A. Nimon, Resp. Party of Nimon Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson dissents, in part.

00-J-1538, 00-J-1548 Barnes & Noble Booksellers, Inc. v. Summit County Auditor, Summit County Board of Revision and Board of Education of the Copley-Fairlawn City Schools. Real Property Tax. Value Found. Board Members concur.

00-N-1810, 00-N-1811 Batac Corporation v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and the Board of Education for the Cleveland Municipal City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-N-1842 FFCA/IIP 1986 Property Co. v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and the Board of Education for the Warrensville Heights City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-N-1874 John C. Koglman; John C. Koglman and Irene D. Koglman, Co-Trustees v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and the Board of Education for the Berea City School District. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-A-208 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-209 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-A-210 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-211 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-212 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-213 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-S-254 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-A-307 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-M-312 Celia H. Volsky v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner modified and affirmed. Board Members concur.

01-L-425, 01-L-426 OTR, Ohio Teachers Retirement v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-M-1107, 99-M-1108 Pentecostal Square Development Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-J-1441 Joseph H. Mastbaum v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-J-1443 Joseph H. Mastbaum v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-G-2106 Troy CMBS Property, LLC and Kmart Corp. v. Hamilton County Board of Revision, Hamilton County Auditor and Northwest Local Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-G-62 Horsburgh & Scott Co. 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-A-699 Assisted Living Concepts, Inc. v. Marion County Board of Revision and Marion County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-M-835, 00-M-836 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rite Aid of Ohio, Inc. Real Property Tax. Stipulated. Board Members concur.

00-L-1359 Fairfield PMC, Inc. v. Butler County Board of Revision, the Auditor of Butler County and the Fairfield Independent School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-1380 Chu Bros. Charter House Motel Toledo South Partners v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-N-1475 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Tippo Bay Development Co. Real Property Tax. Dismissed. Board Members concur.

00-P-1519 Ritz-Carlton Hotel Partnership (Tower City Hotel Associates Ltd. Part.) 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-R-1568 Gross Family Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-R-1569 Gross Family Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-P-25 Karrington of Oakwood Ltd. Liability Co. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-L-477 Deitering Landscaping, Incorporated v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-A-484 Myron and Tracy Jones v. Jackson County Board of Revision and Jackson County Auditor. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

99-G-1945 Winn-Dixie Midwest, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

99-T-2101 IBM Corporation, as successor to Integrated Systems Solutions Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

00-R-1474 Johnstown Manufacturing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

01-V-345 Crescent Motors, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

01-S-364 Downtown Leavittsburg Improvement Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-T-320 BRE/City Center L.L.C., and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting Motion for Sanctions.

00-G-473, 00-G-474 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Northrop Grumman Corporation. Real Property Tax. Granting Motion to Extend Briefing Dates.

00-R-669 Columbus Christian Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Granting Motion to Extend Briefing Dates.

00-R-1011 American National Can Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cleveland Municipal School District Board of Education. Real Property Tax. Pretrial Order.

00-S-1511 AIMCO Hunter's Creek LLC v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Compelling Discovery.

00-J-1820 Royalton Road Joint Venture and Kohl's Department Stores, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Strongsville Board of Education and City of Strongsville. Real Property Tax. Denying Motion to Dismiss, Denying Auditor's Motion to Compel Discovery in Part, Granting Strongsville's Motion to Compel Discovery.

01-T-388, 01-T-396, 01-T-397 The Benjamin Rose Institute and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.