OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
January 4, 2002
MERIT DOCKET
00-B-886 Joseph L. Krejsa v. Delaware County Board of Revision, the Delaware County Auditor, and the Olentangy Board of Education. Real Property Tax. Value Found. Board Members concur.
00-P-1668 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, the Delaware County Auditor and Polaris Office Partners, Ltd. Real Property Tax. Value Found. Board Members concur.
00-M-1902 George A. Phillips v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. BOR affirmed. Board Members concur.
00-V-2042 Board of Education of the South-Western City School District v. Franklin County Board of Revision, the Franklin County Auditor, John D. Ryan III, and Sari K. Silwani. Real Property Tax. Value Found. Board Members concur.
00-P-2138 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Franchise Operations, Inc. Real Property Tax. Value Found. Board Members concur.
00-P-2184 Estate of Mary E. Waterman v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-S-48 Kathleen Gilbert v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
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. Remanded with Instructions. Board Members concur.
01-T-427 R.K. North Asset Management Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
01-M-663 Winters National Bank & Trust Co. of Dayton n.k.a. Bank One Trust Co., NA v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. BOR affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
98-T-817 Farm Credit Services of Mid-America, An Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.
98-R-840, 98-R-841, 98-R-842, 98-R-843 Hudson Board of Education v. Summit County Board of Revision, Summit County Auditor and Hudson Land Co., Ltd. Real Property Tax. Dismissed. Board Members concur.
99-G-680 High Street Investment Co. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-J-1076, 99-J-1079, 99-J-1180 Anthony II; Dominic A; Dominic A. Jr.; Tom, Visconsi Trustees v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-T-1331, 99-T-1332, 99-T-1333, 99-T-1334, 99-T-1335 Farm Credit Services of Mid-America, An Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.
00-G-196, 00-G-197 Richard Klein I Trs v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brecksville-Broadview Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-P-399, 00-P-433, 00-P-434 National Bank of Cleveland and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-S-771, 00-S-779 Delta Investors I, LLC v. Pickaway County Board of Revision, the Pickaway County Auditor and the Circleville Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-L-1772 Manor Care of North Olmsted, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-1826 First National Bank of Akron (FirstMerit Bank, N.A.) 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-L-1838 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and Motels of America, LLC. Real Property Tax. Stipulated. Board Members concur.
00-V-2058 I-75 Associates, a Limited Partnership v. Miami County Board of Revision, the Miami County Auditor and Piqua City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-2071 3100 Research Blvd., LLC v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-2099, 00-M-2101 WEC 99D-29, LLC, a Delaware LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-G-111, 01-G-112 OSF Properties, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-G-117 Michael Montlack, Trustee (prior) Montlack Realty Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-G-190 Gaudrault R. & Blake S. Tr. v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-215 UHHS/CSAHS-Cuyahoga, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Beachwood City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-T-242 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, Columbia CSA/HS Greater Cleveland Area Healthcare System, LLP and UHHS/CSAHS-Cuyahoga, Inc. Real Property Tax. Stipulated. Board Members concur.
01-J-490 Morton S. & Donna M. Negin v. Lake County Board of Revision, the Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-V-708 Bruce and Linda May v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-G-993 Myron N. Krotinger v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-1207 Lee Ann Wetzel v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
MISCELLANEOUS
97-T-889, 98-T-333 Farm Credit Services of Mid-America, An Agricultural Credit Association v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Certification and Order. Board Members concur.
98-D-165 Dawud Ali, dba People's Food Market v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification and Order. Board Members concur.
01-L-105 Anheuser-Busch, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.
01-E-751 John A. & Barbara G. Heideman Trustees v. Erie County Board of Revision and the Erie County Auditor. Order Denying Reconsideration. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
01-M-1029, 01-M-1032 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor and Verizon North, Inc. Real Property Tax. Consolidating Appeals.
01-N-1097, 01-N-1155 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Independence Place Associates LLC. Real Property Tax. Consolidating Appeals.
01-N-1098, 01-N-1154 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Parmatown Woods Ltd. Real Property Tax. Consolidating Appeals.
01-N-1210, 01-N-1261, 01-N-1273 Techpark Ltd. Partnership and Berea City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals.