OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
March 1, 2002
MERIT DOCKET
99-N-196 B.J. Alan Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part. Mr. Johnson and Ms. Jackson concur; Ms. Margulies concurs in part and dissents in part.
99-N-197 Diamond Sparkler Mfg. Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part. Mr. Johnson and Ms. Jackson concur; Ms. Margulies concurs in part and dissents in part.
99-T-1378 Columbus City Schools Board of Education v. Franklin County Board of Revision, The Franklin County Auditor and Continental Centre Limited. Real Property Tax. Value Found. Board Members concur.
00-N-126 Ted R. Morton, Responsible Party, Hughes-Bechtol, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.
00-P-418, 00-P-420 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Fine-Circuit LP. Real Property Tax. Value Found. Board Members concur.
01-A-492 Thomas and Nancy Shumaker v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.
01-R-583 Richard D. Benner v. Trumbull County Board of Revision and Trumbull County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur
01-J-622 Chester K. Hansen v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.
01-V-1248 Raymond E. Mason III v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
99-R-1020 Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor and RX Development Ltd. Real Property Tax. Stipulated. Board Members concur.
99-R-1021 Springfield City School District Board of Education v. Clark County Board of Revision, Clark County Auditor and RX Development Ltd. Real Property Tax. Stipulated. Board Members concur.
99-G-1466 Copley-Fairlawn School District Board of Education v. Summit County Board of Revision, Summit County Auditor and West Market Plaza, Limited Partnership. Real Property Tax. Stipulated. Board Members concur.
99-G-1520, 99-G-1521, 99-G-1523, 99-G-1524 Roc Syl Associates and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
00-R-1618 Stuart J. Graines, Trustee v. Summit County Board of Revision, Summit County Auditor and Akron City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-R-1716 The Pointe Limited Partnership v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-1821 Pointe West Assoc. Limited Partnership v. Summit County Board of Revision, the Summit County Auditor and the Akron Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-R-468 JAC Products, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
01-J-525 Hearth & Home of Van Wert, L.L.C. v. Clark County Auditor, Clark County Board of Revision and Northwestern Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-R-650 Ahlam Hamed v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
01-R-687 Lee C. Henry, Jr. v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.
01-R-839 Elyria Savings & Trust National Bank v. Lorain County Board of Revision, Lorain County Auditor and Lorain City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.
MISCELLANEOUS
01-B-124 Deer Creek Properties, Inc. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Remand. Board Members concur.
01-V-795, 01-V-796, 01-V-797* Elmer D. Parsley v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Granting Motion to Reconsider. Board Members concur.
01-B-1244 Martha Nurre Puckett v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
00-S-587 The Higbee Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education. Real Property Tax. Granting Petition to Appear Pro Hac Vice.
00-P-1581, 00-P-1600, 01-P-191, 01-P-240 CCA Prison Realty Trust v. Mahoning County Board of Revision, Mahoning County Auditor and the Board of Education of the Youngstown City School District. Real Property Tax. Denying Continuance.
01-S-645 Emeritus, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-M-721, 01-M-728, 01-M-729 Olmsted Holding, LLC, et al. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Denying Motion to Extend Discovery.
01-S-822, 01-S-823 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Olmsted Holdings, LLC. Real Property Tax. Denying Motion to Extend Discovery.
01-V-1002, 01-V-1003, 01-V-1004 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
01-K-1191, 01-K-1192 United Telephone Company of Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Joint Request to Stay Proceedings.
01-S-1315, 01-S-1320 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and J. Bassichis. Real Property Tax. Consolidated.
01-R-1369 Ted A. Biskind, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
02-P-34, 02-G-47, 02-G-48 C.C. Mitchell Retail, Ltd., and the Brecksville/Broadview Heights Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
02-R-41, 02-R-42 Red Elm, LLC v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School District Board of Education. Real Property Tax. Consolidated.
*Issued Previously