OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 21, 2001

 

MERIT DOCKET

97-D-1537 Shugarman Surgical Supply, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner modified and affirmed. Board Members concur.

98-P-940 Oasis Corporation, f/k/a Ebco Manufacturing Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Final Assessment Certificate of Valuation for 1997 vacated-Remanded with Instructions. Board Members concur.

99-R-58 Michael A. Fox v. Franklin County Board of Revision, Franklin County Auditor and Plain Local School District Board of Education. Real Property Tax. Value Found. Board Members concur.

00-B-1749 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Eastgate Shell, Inc. Real Property Tax. Value Found. Board Members concur.

00-G-1875, 00-G-2005 Franchise Realty Interstate Corporation wholly owned by McDonald's Corp. and Cleveland Heights/University Heights Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-A-1906 Kenneth V. Stover v. Perry County Board of Revision and Perry County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-R-114 Carter Asher, dba River City Motors v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-M-173 thru 01-M-175 Downtown Property Management, Inc. v. Hamilton County Board of Revision, and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-R-349 Rebecca S. Perdue v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

01-T-461 Nouch LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-T-1216, 99-T-1219 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Forest City Yacht Club. Real Property Tax. Stipulated. Board Members concur.

99-T-1845 Sears Roebuck & Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-S-36, 00-S-37 Overland Associates, a Pennsylvania Limited Partnership, as of 01/01/98: Riser Food's Company successor by merger to Rini Rego Supermarkets, 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-L-998 Society Bank National Association nka KeyBank National Association (KeyCorp.) v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-M-1356 Z & Sons Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Fairview Park Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-R-1502 G & I Executive Centre LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-A-1541 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and OK Investment Co. Real Property Tax. Stipulated. Board Members concur.

00-S-1736 One Seventy Seven West c/o Paul T. Saba, Esq. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-M-1747 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Craig Flury. Real Property Tax. Dismissed. Board Members concur.

00-S-1784, 00-S-1785 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Neighborhood Development Corp. Real Property Tax. Dismissed. Board Members concur.

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. Stipulated. Board Members concur.

00-A-1950 John D. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-A-1951 John D. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-S-2047 Pearl Rd Shoppes Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-R-2070 Dayton Lodging L.L.C. v. Montgomery County Board of Revision, Montgomery County Auditor and the Vandalia-Butler City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-V-2080 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and WEC 99D-26 LLC. Real Property Tax. Stipulated. Board Members concur.

00-N-2083 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Realty Parking Prop. LP. Real Property Tax. Dismissed. Board Members concur.

00-L-2132 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Dayton Spring Valley Partnership, Ltd. Real Property Tax. Dismissed. Board Members concur.

01-T-20 Dayton Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and NBC USA Housing, Inc. Real Property Tax. Dismissed. Board Members concur.

01-A-144 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and First Security Bank, N.A. Trustees. Real Property Tax. Stipulated. Board Members concur.

01-S-605 NG Kei Wai & Hing Yiu v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

00-S-1825 Data Resource Group v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-P-170 American Municipal Power-Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor, Board of Education of the Columbus City School District and Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Overruling Motion to Dismiss and Motion for Sanctions/Striking Tax Commissioner as a Party. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINER

00-N-1550 Aldi, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Compelling Discovery.

01-R-135, 01-R-136 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Aldi, Inc. Real Property Tax. Denying Motion for Protective Order. Granting Motion to Compel Discovery.

01-J-601, 01-J-602 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Acquiport/Amsdell II Limited Partnership. Real Property Tax. Consolidated.

01-V-682 R.W. Sidley, Inc. v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-M-721, 01-M-728, 01-M-729 Olmsted Holdings, LLC and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.