OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 2, 2001
MERIT DOCKET
99-V-461 TAMCO Distributors Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner reversed. Board Members concur.
99-L-1823 Tulat A. Suleiman, dba Tops Food Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
00-V-1647 Susan Lavery v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.
00-N-1659 Olentangy Local Schools Board of Education v. Delaware County Board of Revision and Auditor, and John and Teri Taylor. Real Property Tax. Value Found. Board Members concur.
01-G-18 10 WP, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Dayton Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.
01-T-51 Michael O. Williams v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.
01-B-514 Paul and Joyce Lagno v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-L-561 David M. Hutton Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-V-682 R. W. Sidley, Inc. 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-T-1792, 99-T-1797, 99-T-1813, 99-T-1816 Somerset West Apartments Inc., Carl Milstein, Tr., and North Royalton Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-T-1798, 99-T-1799, 99-T-1817, 99-T-1818 Somerset West Apartments Inc. and North Royalton Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
99-P-2071, 99-P-2093, 99-P-2094 Nautica Phase 2 Ltd. Part. 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-A-250, 00-A-260, 00-A-261 Royalton Road Joint Venture (from tax bill), Actual Owner The May Department Stores Company and Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-257 KSB Mgt. Ltd. An Ohio Ltd. Liab. Co. (formerly KSB Investments) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-T-258, 00-T-259, 00-T-266 Strongsville Board of Education and The City of Strongsville c/o Mayor Walter F. Ehrnfelt v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Chestnut Lake Apartments. Real Property Tax. Stipulated. Board Members concur.
00-J-407, 00-J-408, 00-J-429, 00-J-430 The Chilcote Company and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-T-833, 00-T-834 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 15 PPA Cleveland, LLC. Real Property Tax. Stipulated. Board Members concur.
00-P-955, 00-P-956 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parkway Estates, Inc. Real Property Tax. Stipulated. Board Members concur.
00-G-1339 ALDI, Inc. v. Lake County Board of Revision, Lake County Auditor and Painesville Township Local School District. Real Property Tax. Stipulated. Board Members concur.
00-J-1439 The Trumbull Savings & Loan Co., nka Second National Bank v. Trumbull County Board of Revision and Trumbull County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-G-1507 Hillcrest Square LLC v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-B-1544 Wares Delaware Corp. v. Hamilton County Board of Revision, Hamilton County Auditor and the Board of Education of the Princeton City School District. Real Property Tax. Stipulated. Board Members concur.
00-J-1557 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Sherwin Williams Co. Real Property Tax. Dismissed. Board Members concur.
00-N-1651 Board of Education of the Westerville City Schools v. Delaware County Board of Revision, Delaware County Auditor and HER, Inc. Real Property Tax. Stipulated. Board Members concur.
00-G-1819 First National Bank of Ohio (Firstmerit Bank, N.A.) v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-L-1897 WEC 98H-6 LLC v. Summit County Board of Revision, Summit County Auditor and Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-V-2050, 00-V-2066 Cincinnati Gas & Electric Company, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Three Rivers Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-2091 Third National Bank & Trust Company (KeyBank National Association) (KeyCorp.) v. Montgomery County Board of Revision, Montgomery County Auditor and Vandalia-Butler City School District. Real Property Tax. Dismissed. Board Members concur.
00-A-2102, 00-A-2105 WEC 99D-18, LLC, a Delaware LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-G-40 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Kettering Medical Center. Real Property Tax. Dismissed. Board Members concur.
01-J-82 Upper Arlington City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Storage Equities, Inc./PS Partners, III Mid Ohio. Real Property Tax. Dismissed. Board Members concur.
01-N-103 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-T-165 Robert W. Johnson, Inc. v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-T-166 Robert W. Johnson, Inc. v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-M-239 David & Jean Williams v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-B-384, 01-B-385, 01-B-386, 01-B-387 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and B&M Realty, Inc. Real Property Tax. Stipulated. Board Members concur.
01-A-1005 Automatic Data Processing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.
MISCELLANEOUS
99-V-1510 Timken Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.
01-A-439, 01-A-454 South Euclid-Lyndhurst City School District Board of Education, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor, et al. Real Property Tax. Denying Motions. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
01-M-47 Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Denying Motion to Remand.
01-G-199 Joe Caskey v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Show Cause.
01-G-200 Joe Caskey v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Show Cause.
01-M-550, 01-M-551, 01-M-552 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and TRW, Inc. Real Property Tax. Consolidated.
01-G-604 J. Aileen Hughes & William C. Turman v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Show Cause.
01-T-773 Allan J. and Patricia H. Perusek v. Lake County Board of Revision, the Lake County Auditor and Mentor Exempted School District Board of Education. Real Property Tax. Requiring Appellants to Show Cause.
01-A-806 Steve Rhodes v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Requiring Appellant to Show Cause.