OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 24, 2001

 

MERIT DOCKET

99-L-333 Toledo Blank, Inc. v. Thomas Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

99-N-1049 Walnut Creek Partners Limited Partnership v. Franklin County Board of Revision, the Franklin County Auditor and the Westerville City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

00-T-78 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Darlene Kura. Real Property Tax. Value Found. Board Members concur.

00-V-926 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and J.B.R. Properties Inc. Real Property Tax. Value Found. Board Members concur.

00-V-927 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and Fellouzis, Ltd. Real Property Tax. Value Found. Board Members concur.

00-V-928 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and Craig James. Real Property Tax. Value Found. Board Members concur.

00-V-929 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and Joe and Kathy Smithberger. Real Property Tax. Value Found. Board Members concur.

00-L-1424 Mayfield City School District Board of Education v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Gate Mills I, Ltd. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-L-1823 J.B. Management, Inc. v. The 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-L-1824 J.B. Management, Inc. v. The 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-T-2098 Patricia A. Mayer Trust v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

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. Board of Revision affirmed. Board Members concur.

01-P-350 Southwest Financial Services LTD v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-T-1164 Harbor View Associates Ltd., An Ohio L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-G-1616 Leroy Jenkins Evangelistic Association v. Delaware County Board of Revision, Delaware County Auditor and Board of Education of the Delaware City School District. Real Property Tax. Stipulated. Board Members concur.

00-V-14 Paul J. Everson v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-49, 00-N-50 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Pearl Brook Co. Real Property Tax. Stipulated. Board Members concur.

00-R-744 Konstantin Kuschnir v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-N-953 Austin Retirement Village, Inc. v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-981 Board of Education, Wilmington City School District v. Clinton County Board of Revision, Clinton County Auditor and Lawrence D. and Susan Reinsmith. Real Property Tax. Dismissed. Board Members concur.

00-M-1271 USF Holland, Inc. A Michigan Corp. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-A-1346 Fostoria Green Ltd. Part. v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-P-1447 Newark Ohio Associates LP v. Licking County Board of Revision, Licking County Auditor and the Newark City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-1450 LTC Properties Inc. v. Licking County Board of Revision, Licking County Auditor and the Newark City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-P-1464 The Trumbull Savings & Loan Co. v. Trumbull County Board of Revision and the Trumbull County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-E-1580 Wal Mart Stores Inc. and Sam's Real Property Estate Business Trust v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-1592 Kimco 420 Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and the Princeton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-1703 Board of Education of Big Walnut City Schools v. Delaware County Board of Revision, Delaware County Auditor and DHS Farms, LLC. Real Property Tax. Stipulated. Board Members concur.

01-S-596 Huron City School District Board of Education v. Erie County Board of Revision, Erie County Auditor and Franchise Operations, Inc. Real Property Tax. Dismissed. Board Members concur.

01-B-614 James J. D'Amico-Trustee v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

98-A-1274* ALSAN Corporation v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

00-M-2059 Eagle Data Systems, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remand. Board Members concur.

01-M-351 Kee Trans, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-T-1792, 99-T-1797, 99-T-1798, 99-T-1799, 99-T-1813, 99-T-1816, 99-T-1817, 99-T-1818 Carl Milstein, trustee, Somerset West Apartments, Inc. and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying Motion in Limine.

00-T-1512 Karrington of Kenwood, Ltd. v. Hamilton County Board of Revision, the Hamilton County Auditor and Sycamore Community School District Board of Education. Real Property Tax. Denying Motion to Compel.

00-V-1855* Board of Education of the Princeton City School District v. Hamilton County Board of Revision, Hamilton County Auditor and Comcin Ltd. Partnership. Real Property Tax. Granting Motion to Waive Hearing.

01-N-19 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Revco Discount Drug Centers. Real Property Tax. Motion to Dismiss denied.

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. Granting Continuance-Scheduling Hearing.

01-E-515* Steak N Shake, Inc. v. Fairfield County Board of Revision and Fairfield County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-T-676, 01-T-677, 01-T-678, 01-T-698 SCIT, Inc., c/o Winmar Company, Inc. and Cleveland Heights/University Heights City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

 

*Issued Previously