OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

February 15, 2002

 

For New Procedures Regarding Preparation of Orders Terminating Appeals,

See Our Website at: www.state.oh.us/bta/procedure.htm

 

MERIT DOCKET

00-M-1311 Jerry L. Saunders v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

00-A-1710 Board of Education of the Westerville City Schools v. Delaware County Board of Revision, Delaware County Auditor and Barrett Mortgage Services, Inc. Real Property Tax. Value Found. Board Members concur.

00-P-1711 Board of Education of the Westerville City Schools v. Delaware County Auditor, Delaware County Board of Revision and James H. Blackburn. Real Property Tax. Value Found. Board Members concur.

01-V-414 Fostoria Hospital Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

01-A-577 Orville Charles Miller v. Muskingum County Board of Revision and Muskingum County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-637 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-638 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-639 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-640 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-669 Danny R. Robinson d/b/a StoGus Lite Stop v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-N-740 Tony Nicolaci v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-R-782 Nordonia Hills City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Eaton Estate Community Assn. Real Property Tax. Remanded with Instructions. Board Members concur.

01-M-843 Columbus Road Enterprises, Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-1045 Sidney Diamond v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-T-1046 Landry M. Simmons v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-1135 CFH Limited v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-A-1163 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-T-1183 Gregory B. and Kathryn L. Tatnall v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-B-1240 Lisa A. Schalip, dba Back Roads Antiques & Emporium v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-N-1489, 99-N-1494, 00-N-2057 Copley-Fairlawn City School District Board of Education and Rosemont Commons Retail Limited Partnership v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-K-323 Wetherington Golf Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-K-324 Wetherington Golf Corporation v. Thomas M. Zaino, Tax Commissioner of the State of Ohio. Sales Tax. Dismissed. Board Members concur.

00-G-937, 00-G-938, 00-G-939, 00-G-940 Columbia-CSA/HS Greater Cleveland Area Healthcare System, L.P. 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-G-941, 00-G-942 Columbia-CSA/HS Greater Cleveland Area Healthcare System L.P. 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-1005, 00-P-1006 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Wolstein Group. Real Property Tax. Stipulated. Board Members concur.

00-P-1461, 00-P-1462, 00-P-1476 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Freeway Industrial Properties. Real Property Tax. Stipulated. Board Members concur.

00-T-1769 Miralia Benedict, Trustee for Ann Musca, et al. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-J-1782, 00-J-1783 Akron City School District Board of Education v. Summit County Auditor, Summit County Board of Revision and GDC Investment Co. Real Property Tax. Stipulated. Board Members concur.

00-A-1797 DOTRS Limited Liability Co. v. Summit County Board of Revision, Summit County Auditor and Nordonia Hills City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-V-1918 through 00-V-1942 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, Franklin County Auditor and Home Depot USA Inc. Real Property Tax. Stipulated. Board Members concur.

00-N-2134 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and Springboro Green Ltd. Real Property Tax. Stipulated. Board Members concur.

01-B-65 Edgar S. Downs, III Trust v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Worthington School District. Real Property Tax. Stipulated. Board Members concur.

01-T-243 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and UHHS/CSAHS - Cuyahoga Incorporated. Real Property Tax. Stipulated. Board Members concur.

01-V-260 Campbell Commons L.P. v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-388, 01-T-396, 01-T-397 The Benjamin Rose Institute, and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-M-400, 01-M-401, 01-M-403 RX Cleveland Heights Investors and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-J-455 Masters Family Limited Partnership #1 v. Medina County Auditor and Medina County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-S-474 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Health Care & Retirement Corp. of America. Real Property Tax. Dismissed. Board Members concur.

01-M-519 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Foremost, Ltd. Real Property Tax. Dismissed. Board Members concur.

01-V-535 Edward W. Smith v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-P-569 Signstrut Realty LLC v. Delaware County Board of Revision, Delaware County Auditor and the Board of Education of the Delaware City School District. Real Property Tax. Stipulated. Board Members concur.

01-N-627 Heritage Golf Club Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-643, 01-A-644 Verizon North, Inc. fka General Telephone Co. of Ohio v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-J-681 Board of Education for the Berea City School District v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Brookpark Community Urban Redevelopment Corporation c/o Park Corporation. Real Property Tax. Stipulated. Board Members concur.

01-T-742 Wadsworth Industrial Properties, Ltd. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-M-858 Leslie F. Whitten, Jr. & Sue A. Whitten v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-1025 Ann E. Colagiovanni v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-N-1371 John Stepp v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

96-G-505 AT&T Communications of Ohio, Inc. v. Cleveland Municipal School District Board of Education and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.

98-M-362, 98-M-411 Cincinnati School District Board of Education and OTR, as nominee for State Teachers Retirement Board of Ohio v. Board of Revision of Hamilton County and the Auditor of Hamilton County. Real Property Tax. Certification. Board Members concur.

99-T-1012, 99-T-1122 Mayfield City School District Board of Education and Gates Mills I, Ltd. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-N-1176 North Star Steel Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

99-K-1562 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

00-T-2093, 00-T-2094 Duke Realty, LP v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools Board of Education. Real Property Tax. Remand. Board Members concur.

01-A-208 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-A-209 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-A-210 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-A-212 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-A-213 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-A-307 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-M-1249, 98-M-1250, 98-M-1251, 98-M-1252* The City of Columbus and the Board of Education for the Columbus City School District v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Granting Motion for Temporary Protective Order.

98-P-1462 Westinghouse Environmental Management Co. of Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Show Cause.

00-P-40, 00-P-61 Jewish Community Federation of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dissolving Stay.

01-J-810 Groth, Inc. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Requiring Appellant to Show Cause.

00-M-989, 00-M-991, 00-M-1024, 00-M-1025, 00-M-1028, 00-M-1029 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, et al. Real Property Tax. Denying Request for Viewing of Real Property.

01-K-693, 01-K-694, 02-K-43 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Confirming Parties' Proposed Schedule.

01-K-1219 Columbus Grove Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1220 Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1221 Telephone Service Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1222 Orwell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1223 Nova Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1224 Wabash Mutual Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1225 Sycamore Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1226 Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1227 McClure Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1228 Doylestown Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1237 Champaign Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1238 Benton Ridge Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

01-K-1239 New Knoxville Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Request to Stay Proceedings.

 

 

 

 

 

 

 

 

 

 

 

*Issued Previously