OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 5, 2001
MERIT DOCKET
98-T-1444 Appleton Papers, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.
99-R-1245 Timothy H. Shenigo v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Value Found. Board Members concur.
99-T-1543 Praedium II, Buckeye LLC v. Franklin County Board of Revision, the Franklin County Auditor, and Gahanna-Jefferson City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.
00-S-924 David Knott Construction, Inc. v. Lake County Board of Revision, Lake County Auditor, and Willoughby/Eastlake School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-M-1900 Charles A. Moon v. Franklin County Board of Revision, Franklin County Auditor and the Westerville City School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-M-2065 South Broad Company, Ltd. v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering City School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-P-2077 David A. Field a/k/a David A. Fields v. Champaign County Board of Revision and Champaign County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-J-340 Itaf Darwish, DBA Nevada Food Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-P-424 Champe B. Shelton v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-E-515 Steak N Shake, Inc. v. Fairfield County Board of Revision, Fairfield County Auditor and Pickerington Local School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-E-526 Lennox Enterprises, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
DISMISSALS AND STIPULATIONS
99-S-1253 Executive Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-S-1517, 99-S-1540 Cuyahoga Savings Assoc. 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-1719, 99-J-1720 Bahman Guyuron v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-S-1783, 99-S-1784, 99-S-1826 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Aldi, Inc. Real Property Tax. Stipulated. Board Members concur.
00-S-390, 00-S-404 Richmond Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Al Simon Trustee. Real Property Tax. Stipulated. Board Members concur.
00-V-362, 00-V-363 Norpro, 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-T-590, 00-T-591 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Federal Home Loan Mortgage, successor in interest to Milverton Association. Real Property Tax. Stipulated. Board Members concur.
00-J-847, 00-J-848, 00-J-879, 00-J-882 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Middleburg Towne Square Limited Partnership. Real Property Tax. Dismissed. Board Members concur.
00-N-862, 00-N-863 121 Shaker Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland East/River Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-B-1506 J & W Cincinnati, L.L.C. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-N-1632 March Group, Ltd. v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-S-1726 Red Elm, LLC v. Franklin County Board of Revision, Franklin County auditor and the Board of Education of the Dublin City School District. Real Property Tax. Stipulated. Board Members concur.
00-A-2078 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Health Care Retirement Corporation. Real Property Tax. Dismissed. Board Members concur.
00-R-2090 Society Bank NA nka KeyBank National Association (KeyCorp.) v. Montgomery County Board of Revision, Montgomery County Auditor and Miamisburg School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-R-2133 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Society Bank NA aka Key Bank National Association (KeyCorp.) Real Property Tax. Dismissed. Board Members concur.
01-S-282 Dennis L. Stephens v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-J-313 President Lawrence A. Mastromatteo v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
01-S-579 William Craig West v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
MISCELLANEOUS
98-T-1269 Scott Fetzer Company and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board Members concur.
99-J-1379, 99-J-1380, 99-J-1383, 99-J-1384 Crimson Travel Service Co., TSU, Inc., Davis S. and Linda K. Paresky and Heritage Travel Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.
00-A-626 Royal Ice Cream Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
99-N-1421 Vandalia-Butler City Schools Board of Education v. Montgomery County Board of Revision, the Montgomery County Auditor and Terebinski Funeral Home Forest Hills Chapel, Inc. Real Property Tax. Show Cause.
99-N-1489, 99-N-1494, 00-N-2057* Copley-Fairlawn City School District Board of Education and Rosemont Commons Retail Limited Partnership v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Compelling Discovery and Denying Protective Order.
99-N-1489, 99-N-4949, 00-N-2057* Copley-Fairlawn City School District Board of Education and Rosemont Commons Retail Limited Partnership v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Consolidated.
99-N-1496* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and West Market Plaza Limited Partnership. Real Property Tax. Compelling Discovery and Denying Protective Order.
99-T-1890, 99-T-1906, 99-T-1907, 01-T-676, 01-T-677, 01-T-678, 01-T-698, 01-T-700, 01-T-701, 01-T-702, 01-T-718 Cleveland Heights/University Heights Board of Education and SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Designating Complex Litigation and Consolidating Appeals.
00-L-678, 00-L-726, 01-L-123 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Duke Realty Ltd. Part. Real Property Tax. Consolidating Appeals and Resetting Hearing.
00-P-1467 Owens Corning Fiberglas v. Licking County Board of Revision, the Licking County Auditor and the Newark City School District Board of Education. Real Property Tax. Show Cause.
00-P-1725 Tropicana Palms, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, the City of Strongsville and the Strongsville School District Board of Education. Real Property Tax. Establishing Motion Cut-Off Date.
01-M-483 Five Sac Self-Storage Corporation v. Fairfield County Board of Revision, the Fairfield County Auditor and the Lancaster City School District Board of Education. Real Property Tax. Show Cause.
01-V-520 Donald and Kathleen Kennedy v. Allen County Board of Revision and the Allen County Auditor. Real Property Tax. Show Cause.
01-J-675, 01-J-762 Parma BNK Investors, LLC and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
*Issued Previously