OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
November 23, 2001
MERIT DOCKET
98-E-345 SCIT, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Value Found. Board Members concur.
98-E-1188 Centralbanc Realty Co. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Value Found. Board Members concur.
99-P-708 Cleveland Municipal School District Board of Education v. James J. Lawrence, Tax Commissioner of Ohio and Fairview Hospital. Exemption. Tax Commissioner affirmed. Board Members concur.
99-L-1559 Columbus City School District Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remanded with Instructions. Board Members concur.
00-V-846 Moore's Music Emporium, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
00-J-1678 Olentangy Local School District Board of Education v. Delaware County Auditor, Delaware County Board of Revision and Michael A. Lechler. Real Property Tax. Value Found. Board Members concur.
00-J-1695, 00-J-1696 Board of Education of the Olentangy Local School District v. Delaware County Auditor, Delaware County Board of Revision and Robert L. Fiorita and Kristin S. Fiorita. Real Property Tax. Value Found. Board Members concur.
00-J-1759 Neil Notestine and Kimberly Notestine v. Hamilton County Auditor and Hamilton County Board of Revision. Real Property Tax. Value Found. Board Members concur.
01-J-258, 01-J-259 Cleveland Municipal School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Private Physicians Office Building Partnership. Real Property Tax. Remanded with Instructions. Board Members concur.
01-E-409 George Needham v. Jackson County Board of Revision and Jackson County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.
01-E-410 George Needham v. Jackson County Board of Revision and Jackson County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.
01-V-520 Kathleen Kennedy v. Allen County Board of Revision and the Allen County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-S-688 Gregory W. Bragiel v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson dissents.
01-A-787 Arthur U. Connolly v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-N-790 Anthony J. and Phyllis A. Valentine v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-T-1044 T. Douglas Thornton v. Marion County Board of Revision and the Marion County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
DISMISSALS AND STIPULATIONS
99-V-1828 Paul J. Everson v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-P-577 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-850 Sugar Warehouse Ltd. Part. (Owner of Building) and Flats Development Inc. (Land Owner) 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-883 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-J-1268, 00-J-1269, 00-J-1270 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Red Roof Cleveland V, Company. Real Property Tax. Stipulated. Board Members concur.
00-N-1347 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-J-1349, 00-J-1350 Brentwood Phase 2 Limited Partnership v. Lake County Board of Revision, Lake County Auditor and Painesville City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-1558, 00-M-1559, 00-M-1560 George & Sharon Needham v. Jackson County Board of Revision and Jackson County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-M-1584 First Interstate Elyria Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor and Elyria Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-S-1737 Champion East, Ltd., c/o Paul T. Saba, Esq. v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.
00-S-1955 Caryl D. Philips v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-1971, 00-P-1973 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ledgewood Equities. Real Property Tax. Stipulated. Board Members concur.
00-V-2103, 00-V-2104 WEC 99D-29, LLC, a Delaware LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-N-8 Board of Education of the Kettering City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and Primus, Inc. Real Property Tax. Dismissed. Board Members concur.
01-S-68 Edwards Properties v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-J-245, 01-J-246 Bevilaqua Ludo & Gloria A. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-M-281 Recycling Express v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board Members concur.
01-E-343 Robert N. Westmark v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-L-679 Eugene J. & Patricia J. Groskopf v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-S-833 Heritage Place Limited Partnership v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-842 James and Renee Santin v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.
01-M-1007 Grant G. Brockway v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
98-T-595, 98-T-596, 98-T-602 Strongsville Board of Education, City of Strongsville and Sears Roebuck and Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.
00-G-717 Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Correcting Order. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
00-G-1417, 00-G-1418, 00-G-1419, 00-G-1420, 00-G-1624, 00-G-1625, 00-G-1626, 00-G-1627 Cleveland Municipal School District Board of Education and the Cleveland Electric Illuminating Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Pre-hearing schedule.
00-E-1621* BFG II Associates v. Lucas County Board of Revision, Lucas County Auditor and Washington Local Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
01-L-372* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Progress Properties. Real Property Tax. Reserving Ruling On Motion to Dismiss, Restricting Evidence to be Presented at Merit Hearing and Setting Hearing Date.
01-S-799 Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and GSV Developers LLC. Real Property Tax. Requiring Parties to Show Cause.
*Issued Previously