OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 12, 2001

 

NOTICE

The parties are hereby reminded to confirm with the Assignment Commissioner no later than 9:00 a.m. on the business day preceding a scheduled hearing date that the hearing will proceed as scheduled. Otherwise, the Assignment Commissioner will assume a hearing is not required and the court reporter will be canceled. The appeal will then be submitted upon the statutory transcript. If the parties proceed with the hearing and seek to offer additional testimony or other evidence, the parties shall have the responsibility to secure the services of a court reporter to transcribe the proceedings; otherwise, it will be electronically recorded.

 

MERIT DOCKET

99-V-2089 Brandy's Inc., d/b/a Brandy's Café v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

99-V-2090 Edward J. Rettig, responsible party for Brandy's Inc., d/b/a Brandy's Café v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

00-S-1604 Kenneth J. Baker v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

00-S-1605 Kenneth J. Baker v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

00-N-2063 Ferro Corp. v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.

01-M-324 Mark A. & Kathleen Kunkler v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

01-L-511 Estate of Raymond J. Battaglia, Laura Boyd, Administratrix v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-P-686 Trust of Erich and Martha B. Obersteiner v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

 

DISMISSALS AND STIPULATIONS

00-V-1013 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and the Pastore Family Limited Liability Co. Real Property Tax. Stipulated. Board Members concur.

00-M-1276 First National Bank of Mansfield, nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-M-1277 First National Bank of Mansfield, nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-V-1278 First National Bank of Mansfield Plymouth, Ohio, nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-T-1279 Shelby Villa Ltd. Part. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-1280 thru 00-S-1310 Mansfield Homes I Ltd. Part. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-1313 First Federal Savings & Loan Association of Wooster (FirstMerit Bank, N.A.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-1316 First Buckeye Bank National Association nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-T-1317 First National Bank of Mansfield nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-S-1321 First National Bank of Mansfield Plymouth nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-J-1345 First National Bank of Mansfield nka KeyBank National Association (KeyCorp.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-V-1480 City of Blue Ash (Kmart, tenant) v. Hamilton County Board of Revision, Hamilton County Auditor and the Sycamore Community School District. Real Property Tax. Stipulated. Board Members concur.

00-J-1492 Pleasant Run/Hamilton L.P. v. Hamilton County Board of Revision, Hamilton County Auditor and the Northwest Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-P-1493 National Golf Operating Partnership, LP v. Hamilton County Board of Revision, Hamilton County Auditor and the Forest Hills Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-1807 Wares Delaware Corp. v. Muskingum County Board of Revision, Muskingum County Auditor and the Zanesville City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-1808 Wal-Mart Stores Inc. v. Muskingum County Board of Revision, Muskingum County Auditor and the Zanesville City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-L-2109 Norton City School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and WEC 98H-5 LLC. Real Property Tax. Stipulated. Board Members concur.

01-P-101 Sugar Tree Limited Partnership an Ohio Ltd. Part. v. Perry County Board of Revision and Perry County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-S-619 Wal-Mart Stores, Inc. and Wal Mart Stores East, Inc., its successor v. Muskingum County Board of Revision, Muskingum County Auditor and the Board of Education of the Zanesville City Schools District. Real Property Tax. Dismissed. Board Members concur.

01-A-620 Wares Delaware Corp. v. Muskingum County Board of Revision, Muskingum County Auditor and the Board of Education of the Zanesville City Schools. Real Property Tax. Dismissed. Board Members concur.

01-E-630 Terry R. & Cynthia S. Christian v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District. Real Property Tax. Dismissed. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-M-47* Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Compelling Discovery.

01-V-177 FFCA/IPI 1985 Property Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Cleveland Municipal School District. Real Property Tax. Requiring Appellee Property Owner to Show Cause.

01-J-601, 01-J-602, 01-J-722, 01-J-724 Board of Education for the Berea City School District and Acquiport/Amsdell II Limited Partnership v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

01-R-820 Strongsville Board of Education and City of Strongsville v. Hamilton County Board of Revision, Hamilton County Auditor and Royalton Road Joint Venture. Real Property Tax. Requiring Appellants to show Cause.

 

*Issued Previously