OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 26, 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
97-A-1599 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and EX2 Investments, Ltd. Real Property Tax. Board of Revision reversed-remanded. Board Members concur.
99-P-1560 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Remanded. Board Members concur.
00-S-138 Licking County Park District v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson separately concurs affirmance.
00-V-1037 CDM Development Corp. v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
00-V-1039 Brockway North Coast Marine, Inc. v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-S-421 M.D.B., Inc./One Stop Carryout v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
01-S-462 John D. Wilson v. Williams County Board of Revision and Williams County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-B-488 Biagio Oriti v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-V-661 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor and Lincoln Park West Limited Partnership. Real Property Tax. Remanded with Instructions. Board Members concur.
01-T-707 Janet R. Page, Trustee v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
DISMISSALS AND STIPULATIONS
99-G-1307 Brazos Automotive Properties, L.P. and Monroe Muffler Brake, Inc. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-J-1348, 99-J-1349 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Sherwin Williams Company. Real Property Tax. Dismissed. Board Members concur.
99-G-1575 Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-G-1576 Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-G-1577 Brazos Automotive Properties, L.P. v. Summit County Board of Revision, Summit County Auditor and Akron Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-V-1868, 99-V-1869, 99-V-1897, 99-V-1898, 01-V-533, 01-V-534 City of Strongsville and Strongsville Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Sears Roebuck & Co. Real Property Tax. Stipulated. Board Members concur.
00-J-329, 00-J-330 Howard, Melvyn G., Suc. Trs., Sherry Blackman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-J-331, 00-J-332 Howard, Melvyn G., Suc. Trs., Sherry Blackman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Euclid City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-T-530, 00-T-531 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor and Hook-Superx, Inc./WEC 98H-34 LLC. Real Property Tax. Stipulated. Board Members concur.
00-M-656 Duke Realty Ltd. Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-712 Brazos Automotive Properties L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-G-717 Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and South Euclid/Lyndhurst Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-J-806 Edens & Avant Holdings, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-828 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Cardinal Title Holding Co. Real Property Tax. Stipulated. Board Members concur.
00-L-963 Overbrook Park, Ltd. v. Ross County Board of Revision and the Ross County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-L-966 HRH Properties, Ltd. v. Ross County Board of Revision and the Ross County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-1003, 00-P-1004 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Jacobs West Saint Clair, L.P. Real Property Tax. Dismissed. Board Members concur.
00-E-1017 Security Capital Industrial Trust v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-E-1018 Security Capital Industrial Trust v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-E-1019 Security Capital Industrial Trust v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-V-1038 Grant G. Brockway v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-1330 Per Tax Bill: State Home Savings Assn., nka KeyBank National Association (Key Corp.) v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-G-1331 Per Tax Bill: Cygnet Savings Bank Co., nka KeyBank National Association (Key Corp.) v. Wood County Board of Revision and the Wood County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-N-1456 WEC 99J-56, LLC CVS #6182 v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the South-Western City Schools. Real Property Tax. Stipulated. Board Members concur.
00-G-1697 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and BAH Investments, Ltd. Real Property Tax. Dismissed. Board Members concur.
00-L-1801 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and MJR Enterprises, Inc. Real Property Tax. Stipulated. Board Members concur.
00-J-1856, 00-J-1857, 00-J-1858, 00-J-1908, 00-J-1944, 00-J-1975, 00-J-1976, 00-J-1977, 00-J-1978, 00-J-1979, 00-J-1980, 00-J-1981 Richmond Land Co./BL Properties Ltd. and South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.
00-R-1869 The P Kohn Company and The Goodyear Tire & Rubber Co. v. Summit County Board of Revision, Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-1883 Gertrude E. Helmke v. Summit County Board of Revision, Summit County Auditor and Hudson City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-L-2054 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and WEC 98H-32 LLC. Real Property Tax. Stipulated. Board Members concur.
00-V-2100, 00-V-2106 WEC99d-17, LLC, a Delaware LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-J-104 John D. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Rocky River Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-L-121, 01-L-138 Duke Realty Ltd. Part., and Independence Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-S-452 ZLH, Ltd. v. Delaware County Board of Revision, Delaware County Auditor and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-R-510 Oesch Distributing v. Thomas M. Zaino, Tax Commissioner of the State of Ohio. Motor Fuel Tax. Dismissed. Board Members concur.
MISCELLANEOUS
00-T-711, 00-T-798, 00-T-799 Oak Brook Gardens and North Royalton City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Correcting Order. Board Members concur.
00-L-1803, 00-L-1809 Copley-Fairlawn City School District Board of Education v. The Summit County Board of Revision, the Summit County Auditor and DeBartolo Capital Partnership. Real Property Tax. Certification. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
99-N-1492, 99-N-1493, 99-N-1498, 99-N-1499, 00-N-1994 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Montrose Development, Inc. Real Property Tax. Motion to Quash denied.
00-N-1500 Aldi, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Northwest School District Board of Education. Real Property Tax. Compelling Discovery.
01-L-38 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Rich's Department Stores, Inc. Real Property Tax. Denying Motion to Dismiss and Setting Merit Hearing.
01-V-75 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 4500 Ltd. Real Property Tax. Granting Motion to Extend Time for Discovery Responses.
01-E-649 Frank Koncilja v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-L-847 Brazos Automotive Properties, LP v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Granting Motion to Withdraw as Counsel.
01-R-854 Brazos Automotive Properties, LP v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Granting Motion to Withdraw as Counsel.
01-V-857 Brazos Automotive Properties, LP v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Granting Motion to Withdraw as Counsel.