OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
January 18, 2002
MERIT DOCKET
99-L-529, 99-L-530 ComDoc, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
99-A-1364, 99-A-1573 Cincinnati School District Board of Education and Scottish Rite v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found on Remand. Board Members concur.
01-V-805 William A. and Patricia M. Meznarich v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.
01-A-873 Jane L. Jacquemin v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.
01-B-998 Kim's Affidavit Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
01-G-1013 Jeffrey & Erika Escue v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-B-1087 Virginia Carter, dba Creative Block v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
01-J-1185 Robert J. Mitchin and Julie A. Mitchin v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.
DISMISSALS AND STIPULATIONS
98-T-378 AgCredit, Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.
99-N-1888 AgCredit, Agricultural Credit Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.
00-L-573 North Olmsted City School District Board of Education v. The Cuyahoga County Board of Revision, the Cuyahoga County Auditor and DDRC Great Northern Limited Partnership. Real Property Tax. Dismissed. Board Members concur.
00-P-1863 84 Lumber Co. 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-J-1870 Aldi, Inc. 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.
01-R-119 7500 Bessemer Corp. 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.
01-L-120 Lake Avenue Associates 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.
01-P-232 Aldi, Inc. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-273 Greenbriar Apartments, An Ohio General Partnership v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-V-465 Paul E. & Betty R. Price v. Greene County Board of Revision and Greene County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-E-745 George & Mifa Bobritsky v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-L-753 Kira Lyn (Schwerdtfeger) Buss v. Huron County Board of Revision and Huron County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-754 James Jirousek v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-N-914 Gerald W. Moskwa and Sandra L. Moskwa v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-943 M. Sami Kassem and Seham Kassem v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-S-975 Zalmai Roashan and Zarifa Roashan v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-V-1190 Ford Motor Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Dismissed. Board Members concur.
MISCELLANEOUS
99-A-1365, 99-A-1572 Cincinnati School District Board of Education and Scottish Rite v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.
01-B-334 6557 Broadway Avenue, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
01-P-1241 St. George Coptic Orthodox Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
99-N-1918, 99-N-1919 Sandelman Sanford, Trustee l/2 v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Denying Motion to Remand.
01-B-1019 Alice A. Benko v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-B-1047 Cascade Plaza Associates, LLC and Robert F. Linton v. Summit County Board of Revision, Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
01-J-1196, 01-J-1204 Cleveland Municipal School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and MBR Associates. Real Property Tax. Consolidated.
01-P-1205, 01-P-1206 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and White-Cort LP. Real Property Tax. Consolidated.
01-V-1215 Roger L. Watson v. Champaign County Board of Revision and the Champaign County Auditor. Real Property Tax. Requiring Appellant to Show Cause.