OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

January 11, 2002

 

MERIT DOCKET

00-V-794 Hunters Oak Limited Partnership v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Value Found. Board Members concur.

00-A-1499 Compton Townhouse Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor and Mt. Healthy City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

00-S-1655 Board of Education of the Westerville City Schools v. Delaware County Board of Revision, Delaware County Auditor and R & S Properties. Value Found. Board Members concur.

00-S-1689 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Cracker Barrel Old Country Store, Inc. Real Property Tax. Value Found. Board Members concur.

00-M-1708 Board of Education of the Westerville City Schools v. Delaware County Board of Revision, Delaware County Auditor and Hall B. Liles and Carolyn R. Liles. Real Property Tax. Value Found. Board Members concur.

00-M-1840 Board of Education of the Westerville City School District v. Franklin County Board of Revision, the Franklin County Auditor and Edwin B. & Sarah K. Stringer. Real Property Tax. Value Found. Board Members concur.

00-G-1903 Robert and Carla Hennies v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-M-2043 David L. Vorherr v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-J-333 Margaret Jo Kopp v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

01-M-571 Jim & Elaine Grissom v. Noble County Board of Revision, the Noble County Auditor and the Noble Local School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-M-648 Hemansu Ranpuria v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-T-689 David A. Huber v. Licking County Board of Revision, the Licking County Auditor and Heath City School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

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. Remanded with Instructions. Board Members concur.

01-N-952 Bedland of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-T-999 Ramson's Imports, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-A-1272 Marsha Jastromb, responsible party of Jastromb Art Furniture Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

98-G-821, 98-G-837 Mark Schenck and Hudson Board of Education v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

00-L-678, 00-L-726, 01-L-123 Mayfield City School District Board of Education and Duke Realty Ltd. Part. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-V-1395 Heatherstone Village Development v. Lake County Board of Revision, Lake County Auditor and the Painesville Local School District. Real Property Tax. Stipulated. Board Members concur.

00-N-1403 Ohio Bell Telephone Co. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

00-N-1404 Ohio Bell Telephone Co. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

01-M-22, 01-M-44 Dayton Board of Education and Per Tax Bill as of 1/1/99: Southmark Equity Partners II Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-V-26, 01-V-27 Sun Communities v. Montgomery County Board of Revision, Montgomery County Auditor and the Miamisburg City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-V-39 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Dayton III Oxford Associates. Real Property Tax. Stipulated. Board Members concur.

01-N-201, 01-N-202 Carter Jones Lumber Company v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-220 Aldi, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Groveport Madison Local Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-A-270 Hillcrest Trailer Court Limited Partnership v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-271 Newport Glen Apartments Limited Partnership v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-N-275, 01-N-276 Per Tax Bill: James W. Whalen et al. and Per Tax Bill Second National Bank of Warren Successor Trustee v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-L-277 Per Tax Bill: Boulevard Apartments (West Boulevard Apartments, An Ohio Gen. Part. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-L-339 Board of Education of the Westerville City Schools v. Franklin County Board of Revision, Franklin County Auditor and Bajrang, Inc. Real Property Tax. Stipulated. Board Members concur.

01-N-352 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor and Haydocy Realty Co., LLC. Real Property Tax. Stipulated. Board Members concur.

01-R-481 Kathryn Arango v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-R-685 Deborah A. Martin v. Huron County Board of Revision and Huron County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-768 Glenn R. and Mable Martin v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-L-957 James S. Wargo v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-R-988 Steven W. & M.J. Feighner v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-J-1015 Ruth O. Stilson v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-L-1038 John J. and Joanne D. O'Keefe v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-1051 James M. Ryan v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

00-B-1641 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, PennRandall Associates and J. C. Penney Company, Inc. Real Property Tax. Motion to Dismiss overruled. Board Members concur.

01-V-67 WIP Limited Liability Company v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Worthington City School District. Real Property Tax. Remand. Board Members concur.

01-R-412 Southern Ohio Correction Facility v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-L-236 AMF Bowling Centers, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Inactive Status Placement.

01-R-283 through 01-R-306 Kern Development Company v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Granting Appellant Additional Time to Respond to Show Cause.

01-P-955 Mason City School District Board of Education v. Warren County Board of Revision, Warren County Auditor and Cincinnati United Contractors. Real Property Tax. Show Cause.

01-N-1017, 01-N-1030, 01-N-1031 Montrose Development, Inc. and Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Consolidated.

01-A-1163 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-B-1193, 01-B-1194 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and West 150th Industrial Properties, Ltd. Real Property Tax. Consolidated.