OHIO BOARD OF TAX APPEALS
12:00 P.M. Friday
December 14, 2001
MERIT DOCKET
98-J-1159, 98-J-1273 Cincinnati School District Board of Education and Western & Southern Life Insurance Company v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
99-T-1387 A.M. & J.B., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.
99-M-1594 through 99-M-1597 EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-M-252, 00-M-253, 00-M-254, 00-M-282 Hilliard City Schools Board of Education v. ISP Fine Chemicals, Inc., Franklin County Board of Revision, and Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-G-435, 00-G-436 Brooklyn City School District Board of Education v Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Lester & Ethel Gicei and Robert J. Richards. Real Property Tax. Value Found. Board Members concur.
00-M-884 Stephen J. Pallay v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed. Board Members concur.
00-M-1634 Phillip & Catherine Kuhn v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.
00-A-1669 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and R. Corp/SS., Ltd. Real Property Tax. Value Found. Board Members concur.
00-A-1672 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and David Shamansky, Trustee, Sunshine Trust. Real Property Tax. Value Found. Board Members concur.
00-L-1687 Olentangy Local School District Board of Education v. Delaware County Board of Revision, Delaware County Auditor, and Chomes Company, Ltd. Real Property Tax. Value Found. Board Members concur.
00-P-1699 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Bob Webb Builders, Inc. Real Property Tax. Value Found. Board Members concur.
00-P-1701 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor, and Bob Webb Builders, Inc. Real Property Tax. Value Found. Board Members concur.
01-J-13 Hilliard City Schools Board of Education v. Franklin County Board of Revision and Franklin County Auditor, and Meridian Industrial Trust, Inc. Real Property Tax. Value Found. Board Members concur.
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. Lack of Jurisdiction--dismissed. Board Members concur.
01-A-216 Lonnie Durham (tr.) v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.
01-J-308, 01-J-309 Columbus City Schools Board of Education v. Franklin County Board of Revision and Franklin County Auditor, and Apollo Realty Finance Ohio, LLC. Real Property Tax. Value Found. Board Members concur.
01-J-642 William Gillman and Gail Gillman v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Lack of Jurisdiction--dismissed. Board Members concur.
01-T-647, 01-T-696 Mark and Judith Carpenter v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.
01-E-649 Frank Koncilja v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.
01-A-706 Rudy LeBeau v. Fayette County Board of Revision and Fayette County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.
01-E-751 John A. & Barbara G. Heideman Trustees v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
DISMISSALS AND STIPULATIONS
00-G-674 East Brunswick Professional Center v. Medina County Board of Revision and Median County Auditor. Real Property Tax. Stipulated. Board Members concur
00-G-718 Brazos Automotive Properties, L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the South Euclid-Lyndhurst City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-766 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor, and Dunkirk Properties, Inc. Real Property Tax. Stipulated. Board Members concur.
00-L-1377, 00-L-1378 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Memphis Fulton Associates Limited Partnership. Real Property Tax. Stipulated. Board Members concur.
00-L-1401 Wal-Mart Stores Inc. and Wal Mart Real Estate Business Trust v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-P-1446 The Ohio Bell Telephone Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-B-1495 Forest Ridge /Hamilton L.P. v. Hamilton County Board of Revision, Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-J-1521, 00-J-1553, 00-J-1554 & 00-J-2013 Sherwin Williams Co. 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-J-1717 Ellet Development Company 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-B-1960 Board of Education of the Groveport-Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor, and Thorco Development, LLC. Real Property Tax. Stipulated. Board Members concur.
01-V-110 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Imperial Partners, Ltd. Real Property Tax. Dismissed. Board Members concur.
01-A-130, 01-A-132 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Jacobs West St. Clair Ltd Part. Real Property Tax. Stipulated. Board Members concur.
01-S-233 Nationwide Mutual Insurance Company and Goodyear Tire & Rubber Co. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the South-Western City Schools District. Real Property Tax. Stipulated. Board Members concur.
01-V-241 East Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and River Nile Services, Inc. Real Property Tax. Stipulated. Board Members concur.
01-B-250 Creekside Place Company v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-S-438 Cub Square Associates L.P. v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-V-440 Tyler Limited Partnership dba Delta Villas, IV v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-441 Woodview Limited Partnership, dba Lutz Road Villas I v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-442 Hawthorne Limited Partnership dba Delta Villas II v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-A-443 Delta Limited Partnership dba Delta Villas I v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-T-444 Archbold Limited Partnership dba East Garden Apts. v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-L-445 Adrian Limited Partnership dba Delta Villas III v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-J-446 Ryan Limited Partnership dba Lutz Road Villas II v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-R-447 Elm Limited Partnership dba West Elm Villas v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-V-507 Michael R. and Denise H. Kish v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-527 Thomas W. Chamberlain v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-L-555 Barbara Mackley, John C. Mackley, Executor v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-E-749 Charles Hanline and Marilyn Hanline v. Huron County Board of Revision and Huron County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-E-752 Richard C. and Kathryn S. Brown v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-L-780 Gregory M. and Sherri A. Bettinger v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-J- 785 Reading Investments, LLC 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-G-828, 01-G-829 & 01-G-830 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Roy G. & Audrey A. Gordon. Real Property Tax. Dismissed. Board Members concur.
01-J-956 Norwood City School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Rookwood Commons, LLC. Real Property Tax. Dismissed. Board Members concur.
01-R-1014 Steven J. Lassan v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Voluntary Dismissed. Board Members concur.
MISCELLANEOUS
00-V-2103 WEC 99D-27, LLC, a Delaware LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the North Royalton City School District Board of Education. Real Property Tax. Correcting Order. Board Members concur.
INTERIM ORDERS
99-S-243 LTV Steel Company, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Inactive Status Placement.
99-T-1890, 99-T-1906, 99-T-1907, 01-T-676, 01-T-677, 01-T-678, 01-T-698, 01-T-700, 01-T-702 & 01-T-718 Cleveland Heights/University Heights Board of Education v. SCIT, Inc, c/o Winmar Company, Inc. Real Property Tax. Scheduling Appeals
00-M-188, 00-M-189 Lourexis Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Denying Motion to Remand.
01-N-118 Michael Montlack, Trustee (Prior) Montlack Realty Limited (Current) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
01-P-170 American Municipal Power-Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Granting Motion to Reschedule Hearing.
01-R-226, 01-R-227 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and M&J Dover Farms, L.P. Real Property Tax. Pretrial Order.
01-N-499, 01-N-523, 01-N-524 University Health Care Ctr. v. Cleveland Municipal School District Board of Education. Real Property Tax. Consolidating Appeal.
01-K-693 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Designating Appeal Complex Litigation, Vacating November 30, 2001 Pretrial Order and Returning Parties to Submit Date for Pretrial Conference
01-K-694 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Designating Appeal Complex Litigation, Vacating November 30, 2001 Pretrial Order and Returning Parties to Submit Date for Pretrial Conference
01-S-813, 01-S-814 WEC 99D-17 LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals
01-A-1272 Marsha Jastromb, responsible party of Jastromb Art Furniture Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Requiring Appellant to show Cause.