OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 9, 2001
MERIT DOCKET
98-J-896 LSDHC Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner reversed-remanded. Board Members concur.
98-J-897 Lear, Siegler, Seymour Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Tax Commissioner reversed-remanded. Board Members concur.
99-P-1483 Romano & Donna Cionni v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remanded. Board Members concur.
99-N-1561 Board of Education of the Columbus City School District v. Thomas M. Zaino, Tax Commissioner of Ohio, and Colair Hotel, Ltd. L.L.C. Real Property Tax. Remanded. Board Members concur.
00-M-684 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Michael and Roberta Roman. Real Property Tax. Value Found. Board Members concur.
00-P-943 Mousa Kakish v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
00-E-1425 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Santa Fe Bayfront Venture. Real Property Tax. Value Found. Board Members concur.
00-E-1426 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Santa Fe Bayfront Venture. Real Property Tax. Value Found. Board Members concur.
00-E-1427 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Santa Fe Bayfront Venture. Real Property Tax. Value Found. Board Members concur.
00-N-1463 Grandview Hospital and Medical Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.
00-T-1540 Kaival Corporation v. Summit County Board of Revision, the Summit County Auditor and Nordonia Hills Board of Education. Real Property Tax. Value Found. Board Members concur.
00-T-1680 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Lowe's Home Centers, Inc. Real Property Tax. Value Found. Board Members concur.
00-V-1786 John P. Dorsey, Jr. v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-T-2037 Oikos Community Development Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner modified. Board Members concur.
00-A-2045 Brian Vincent Chambers v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
00-G-2140 A-1 Nursing Care v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-E-504 Milford Exempted Village School District Board of Education v. Clermont County Board of Revision, Clermont County Auditor and Circle M Limited LLC. Real Property Tax. Remanded with Instructions. Board Members concur.
01-T-580 Donald L. Brennan v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-P-709 Kuchar L.L.C. v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
DISMISSALS AND STIPULATIONS
99-A-57 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and John J. Chester & Richard J. Solove. Real Property Tax. Stipulated. Board Members concur.
00-T-439, 00-T-440 USG Interiors, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-P-576 Sugar Warehouse, Ltd. Part. and Flats Development, 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-P-594 Cincinnati Financial Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed. Board Members concur.
00-A-680 Janice M. Pfile v. Pickaway County Board of Revision and Pickaway County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-A-782 Wauseon Investment Co. v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-915, 00-P-916 Meijer Inc./Meijer Stores Ltd. Partnership v. Delaware County Board of Revision, Delaware County Auditor and the Board of Education of the Olentangy Local School District. Real Property Tax. Stipulated. Board Members concur.
00-A-1357 Marie Gerhardt v. Pickaway County Board of Revision and Pickaway County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-R-1619 Stuart J. Graines, Trustee v. Summit County Board of Revision, Summit County Auditor and Tallmadge City Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-1658 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Home Road Ltd. Real Property Tax. Stipulated. Board Members concur.
00-M-1681 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and STSH Properties, Ltd. Real Property Tax. Stipulated. Board Members concur.
00-V-1706 Board of Education of the Big Walnut City Schools v. Delaware County Board of Revision, Delaware County Auditor and Homewood Homes, Inc. Real Property Tax. Stipulated. Board Members concur.
00-L-1719 Cross Point Limited Partnership v. Summit County Board of Revision, the Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-1848 W9/MLM Real Estate Ltd. Prt. V. Hamilton County Board of Revision, Hamilton County Auditor and Forest Hills Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-1982 thru 00-A-1986, 00-A-1988 thru 00-A-1992, 00-A-1995 thru 00-A-1999, 00-A-2001, 00-A-2003, 00-A-2004 Woodbridge Local School District Board of Education and Bernard Busson v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-A-102 175 Broadway Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-B-419 Alfonso A. and Loretta J. Maffei v. Portage County Board of Revision and the Portage County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-467 George Skala v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-P-666 John G. and Suzanne Schenk v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-A-669 Danny R. Robinson d/b/a StoGus Lite Stop v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Dismissed. Board Members concur.
01-R-792 Roger L. & Tina L. Hammack v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed. Board Members concur.
01-E-831 The Union Central Life Insurance Company v. Hamilton County Board of Revision, Hamilton County Auditor and Winton Woods City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-B-848, 01-B-849 Progressive Casualty Ins. (incorrectly listed on BOE complaint) Actual Owner: Progressive Casualty Insurance Company v. Lake County Board of Revision, Lake County Auditor and the Wickliffe School District. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
98-J-680 Robert A. Davis v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.
00-M-1375 Hayes Lemmerz International, Inc. d/b/a Motor Wheel Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
98-G-840, 98-G-841, 98-G-842, 98-G-843 Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor and Hudson Land Co., Ltd. Real Property Tax. Finding Jurisdiction and Scheduling Hearing.
01-E-204* Dennis P. Orr DO Inc. Employees Profit Share Pl v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-T-366 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and H. Bert Lindsay. Real Property Tax. Compelling Discovery.
01-S-489 Junior Nelson v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Show Cause Order.
01-N-567 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Polaris Commerce Center, LLC. Real Property Tax. Compelling Discovery.
01-T-647, 01-T-696 Mark and Judith Carpenter v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Requiring Appellants to Show Cause.
01-A-706 Rudy LeBeau v. Fayette County Board of Revision and Fayette County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-E-751 John A. & Barbara G. Heideman Trustees v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-R-820, 01-R-821 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royalton Road Joint Venture. Real Property Tax. Granting Motion to Extend Briefing Dates.
*Issued Previously