OHIO BOARD OF TAX APPEALS
2:00 P.M. FRIDAY
March 8, 2002
Notice: It has come to the Board's attention that a prior zip code, i.e., 43266-0422, may still be in use when parties direct mail to the Board. In order to assure prompt delivery to the Board, all correspondence must be mailed to the following address:
Board of Tax Appeals
James A. Rhodes State Office Tower, 24th Floor
30 East Broad Street
Columbus, Ohio 43215-3414
MERIT DOCKET
99-R-2050 Board of Education of the Groveport Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor and J&L Properties. Real Property Tax. Value Found. Board Members concur.
00-V-96 Columbus City Schools Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio and Holy Cross Care Services, Inc. Exemption. Tax Commissioner reversed. Board Members concur.
00-M-449, 00-M-450 Board of Education for the Brooklyn City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and JBJ, Ltd. Real Property Tax. Value Found. Board Members concur.
00-M-827 Columbus City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Robert H. & Inka B. Major. Real Property Tax. Value Found. Board Members concur.
00-A-890 J.G.T. Enterprises, Inc. v. Logan County Board of Revision and Logan County Auditor. Real Property Tax. Value Found. Board Members concur.
00-A-891 J.G.T. Enterprises, Inc. v. Hocking County Board of Revision and Hocking County Auditor. Real Property Tax. Value Found. Board Members concur.
00-V-1379 Remo Polselli, Responsible Party For Winco Properties Inc. d/b/a Paramount Hotel v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.
00-N-1787 John W. Messmore v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus city School District Board of Education. Real Property Tax. Remanded with Instructions. Board Members concur.
00-M-1814 Tracy Stadelman v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-M-1815 William Oden v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-M-1816 Hermann & Sarah Knodt v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-M-1817 Mildred Greenfield v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.
00-K-2044 Frank Shaker v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-M-2068 Flaute & Associates v. Montgomery County Board of Revision, the Montgomery County Auditor and Board of Education of the Kettering City School District. Real Property Tax. Value Found. Board Members concur.
01-V-177 FFCA/IPI 1985 Property Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Cleveland Municipal School District. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-R-283 through 01-R-306 Kern Development Company v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-N-363 Charlotte Ray v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.
01-S-557 Plus 1 Executive Suites, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
01-M-574 John J. Rheinfrank v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-A-606, 01-A-628 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-A-607 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-A-608 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-A-609 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.
01-A-610 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-A-611 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-A-612 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.
01-V-726 Donna M. Liechty, Trustee v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-M-760 Barbara L. Blazy v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Value Found. Board Members concur.
01-R-763 Harper Valley Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.
01-V-850 John L. Jr. and Alice M. Lesnick v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-T-1095 Barbara Curtiss, Fairfield County Auditor v. Fairfield County Board of Revision and Dan and Georgetta Wickline. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
01-R-1188 Frances Quast v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
01-A-1247 Bar Investment & Dev. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions.
DISMISSALS AND STIPULATIONS
99-N-1496 Copley-Fairlawn City 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-T-1910 Macintosh Land Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-T-1911 Macintosh Land Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Dismissed. Board Members concur.
99-T-1912 Macintosh Land Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and North Royalton Board of Education. Real Property Tax. Stipulated. Board Members concur.
99-N-1918, 99-N-1919 Sandelman Sanford, Trustee 1/2 v. Cuyahoga County board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-M-188, 00-M-189 Lourexis Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-V-351, 00-V-352 North Royalton City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Angelo, Joan and Giovanni Colozzo. Real Property Tax. Stipulated. Board Members concur.
00-R-800, 00-R-802, 00-R-803 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 185 Lakeshore, LLC. Real Property Tax. Dismissed. Board Members concur.
00-R-1011 American National Can Co. 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.
00-T-1503 EQI Financing Partnership v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.
00-J-1585 Community Circle II v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-N-1768 Sandelman Sanford, Trustee 1/2 v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Parma Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-N-1831 M-N Northchase II Ltd. v. Summit County Board of Revision, Summit County Auditor and Woodridge Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-N-1832 M-N Northchase Ltd. v. Summit County Board of Revision, Summit County Auditor and Woodridge Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
00-T-1881 State Road Associates et al. v. Summit County Board of Revision, Summit County Auditor and the Cuyahoga Fls-Cuy Fls CSD School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-N-1904 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Second Berkshire Properties, LLC. Real Property Tax. Stipulated. Board Members concur.
00-V-224 Techpark Ltd. Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education for the Berea City School District. Real Property Tax. Stipulated. Board Members concur.
00-A-2055 West Market Plaza Limited Partnership v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-A-2056 West Market Plaza Land LLC v. Summit County Board of Revision, Summit County Auditor and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
01-J-167 Snow House (Snow House Part.) v. Franklin County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.
01-R-261 Carl M. and Patricia A. Bates v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-N-625 Heritage Golf Club Limited Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Hilliard City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-J-1100 Zsolt Varga v. Cuyahoga County Board of Revision and County Auditor. Real Property Tax. Stipulated. Board Members concur.
MISCELLANEOUS
98-G-1070 Oasis Corporation FKA Ebco Manufacturing Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board Members concur.
99-A-557 City of Columbus/PNL Asset Management, L.P. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Certification. Board Members concur.
00-S-751 Rapid Design Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
00-J-936 Max-Tel Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Granting Joint Motion for Remand. Board Members concur.
00-A-1047 Kanwal N. Singh v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Gahanna-Jefferson Public Schools. Real Property Tax. Certification. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
01-T-29, 01-T-30, 01-T-31, 01-T-32, 01-T-33, 01-T-34, 01-T-35, 01-T-36, 01-T-37 Chrysler Financial Company L.L.C., et al. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Denying Motion to Bifurcate.
01-T-29, 01-T-30, 01-T-31, 01-T-32, 01-T-33, 01-T-34, 01-T-35, 01-T-36, 01-T-37 Chrysler Financial Company L.L.C., et al. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dissolving Consolidation and Granting Continuance.
01-V-75 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 4500 Ltd. Real Property Tax. Denying Motion to Extend Time for Appellee's Response Brief.
01-V-91, 01-V-94, 01-V-92, 01-V-93, 01-V-106, 01-V-107, 01-V-108 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Citizens Bldg. LLC.
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royal Financing.
Royal Financing v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.
01-V-536 Jeffrey D. and Carrie R. Cottrell v. Coshocton County Board of Revision and Coshocton County Auditor. Real Property Tax. Requiring Parties to Show Cause.
01-K-693, 01-K-694, 02-K-43 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Designating Case No. 02-K-43 Complex Litigation and Consolidating Appeals.
01-J-827 Ohio Casualty Insurance Co. v. Butler County Auditor, Butler County Board of Revision and Hamilton City Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
01-T-1198 J&M Real Estate Co., n.k.a. Ohio Technical College, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Extending Discovery Period.
01-A-1289, 01-A-1290 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Wade A. Kleppe. Real Property Tax. Consolidated.
01-B-1346, 01-B-1355 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Wares Delaware Corporation.
Real Property Tax. Consolidated.
02-M-212 Kennedy Manufacturing Co. v. Thomas M. Zaino. Tax Commissioner of Ohio. Use Tax. Show Cause Order.