OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
February 22, 2002
MERIT DOCKET
99-R-2049 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Winchester Properties LLC. Real Property Tax. Value Found. Board Members concur.
00-G-112 24 Hours, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.
00-G-113 Murshed Abdelsalam, President dba Giant Foods v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.
00-G-114 Murshed Abdelsalam, President dba Downtown Variety v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.
00-G-115 Murshed Abdelsalam, President dba Tamaras Carryout v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.
00-A-182, 00-A-183 Mary F. Coyne * As of 1/1/98: Paul Eirmann 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-T-667 Peace Lutheran Church v. Henry County Board of Revision and the Henry County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
00-K-1348, 00-K-1351 Beachcliff Properties, Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Value Found. Board Members concur.
00-G-1423 Anil Kamdar v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
00-G-1602 Twinsburg Board of Education v. Summit County Board of Revision, Summit County Auditor and Northfield Center Development. Real Property Tax. Remanded with Instructions. Board Members concur.
00-N-2089 Raed N. Nusseibeh v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.
01-A-54 William M. Laszlo, Jr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
01-N-118 Michael Montlack, Trustee (Prior) Montlack Realty Limited (Current) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.
01-M-483 Five Sac Self Storage Corporation v. Fairfield County Board of Revision, the Fairfield County Auditor and the Board of Education of the Lancaster City School District. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-A-486 Eric A. Rice v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Value Found. Board Members concur.
01-N-493 Larry A. Loudon v. Allen County Board of Revision and Allen County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-V-635 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-B-1231 G. E. & Edith Schwarz, Trustees v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-L-671 Aubrey Eaton v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-B-1019 Alice A. Benko v. Lorain County Board of Revision and Lorain County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-M-1079 Cincinnati School District Board of Education v. Hamilton County Board of Revision, the Hamilton County Auditor and the Kiplington Homeowners Association. Real Property Tax. Remanded with Instructions. Board Members concur.
01-V-1215 Roger L. Watson v. Champaign County Board of Revision and the Champaign County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
DISMISSALS AND STIPULATIONS
99-N-1495, 00-N-1914 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Shops of Fairlawn Retail Limited Partnership. Real Property Tax. Dismissed. Board Members concur.
00-G-570, 00-G-571 Federated Property Management & Construction Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-G-671 Golden Arch Realty Co. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-G-1448 Retail Trust IV and Wal Mart Stores Inc. v. Summit County Board of Revision, Summit County Auditor and Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-1508 Equity Inns Partnership, LP v. Hamilton County Board of Revision, Hamilton County Auditor and Northwest Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-V-1522, 00-V-1523, 00-V-1524 The Johnson & Hardin Co. v. Hamilton County Board of Revision, Hamilton County Auditor and the Mariemont City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-G-1650 Board of Education of the Westerville City School District v. Delaware County Board of Revision, Delaware County Auditor and Epcon Meadowood, LLC. Real Property Tax. Stipulated. Board Members concur.
00-G-1660 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor and The Epcon Group, Inc. Real Property Tax. Stipulated. Board Members concur.
00-B-1718 Windsor Park - 1988 v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-B-1729 Windsor Park - 1988, Limited Partnership v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-G-1773, 00-G-1778, 00-G-1779 PAH-Akron L.L.C. and Copley-Fairlawn School District Board of Education v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-N-1822 Dayton Hudson Corp. Per Tax Bill (Kohl's Department Stores, Inc.) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-1827, 00-M-1828 First National Bank of Ohio (Firstmerit Bank, N.A.) v. Summit County Board of Revision, the Summit County Auditor and the Akron Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-2010 Fieldstone Limited Partnership v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-G-231 1225 Dublin Road L.P. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Dismissed. Board Members concur.
01-G-234 C.P.R. Columbus Associates and The Goodyear Tire & Rubber Co. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education for the Columbus City School District. Real Property Tax. Dismissed. Board Members concur.
01-G-251 Meloy, Virginia M. Meloy, W. Stephen v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concurf.
01-G-331 Gregg Goldberg as of 1/1/99 Michael Antonelli, Inc. 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-G-332 G & J Realty LLC, as of 1/1/99, Michael Antonelli, Trustee 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-541 Riverbend II Limited Partnership v. Brown County Board of Revision and the Brown County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-S-543 Per Tax Bill: Georgetown Ltd. Bernstein Group, (Georgetown Ltd.) (A Ltd. Part.) v. Brown County Board of Revision and Brown County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-553 Riverbend Associates I Ltd. v. Brown County Board of Revision and the Brown County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-M-603 Roger Addleman/Mike Gibson v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-T-732 Gary L. Northrup v. Franklin County Board of Revision, the Franklin County Auditor and Southwestern City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-M-834 Lorain County Savings & Trust Co., NKA Firstmerit Bank N.A. v. Lorain County Board of Revision, Lorain County Auditor and Vermilion Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-V-841 Lana J. Barack v. Belmont County Board of Revision and the Belmont County Auditor. Real Property Tax. Stipulated Appeal and Dismissing Appeals. Board Members concur.
01-B-875 Boris and Carolyn Music v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-G-930 Alan and Joanne Schneider v. Lorain County Board of Revision, Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-V-1325 Jeffrey D. Knoop v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Dismissed. Board Members concur.
MISCELLANEOUS
01-R-586 Board of Education of the Dublin City School District v. Thomas M. Zaino, Tax Commissioner of Ohio, et al. Tax Exemption. Remand. Board Members concur.
01-G-944 Catered by Cami, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
00-P-1341 Blanchard Valley Farmers Cooperative, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund: Use Tax. Inviting Supplemental Hearing and/or Additional Memoranda.
00-T-1402* Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Granting Motions to Seal a Portion of the Evidentiary Record.
00-R-2107, 00-R-2108 Valley Ranch Estates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Garfield Heights Board of Education and Maple Heights Board of Education. Real Property Tax. Denying Continuance Request.
01-P-420 St. Mary's Ohio 197 LP v. Auglaize County Board of Revision and the Auglaize County Auditor. Real Property Tax. Granting Motion to Appear.
01-M-463, 01-M-464 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Sanford Sandelman, Trustee, et al. Real Property Tax. Show Cause.
01-T-600, 01-T-632 Zanesville City Schools Board of Education, and AP Hotels of Wisconsin v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Granting Petition to Appear Pro Hac Vice.
01-A-996, 01-A-1000, 01-A-1001, 01-A-1104 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Consolidated.
01-G-1103 Linda Ritz v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-V-1229 Lawrence K. Johnson v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Requiring Appellant Property Owner to Show Cause.
01-V-1340, 01-V-1350 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Biddulph Ridge Extension, LLC. Real Property Tax. Consolidated.
*Issued Previously