OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 15, 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, 24^th Floor

30 East Broad Street

Columbus, Ohio 43215-3414

MERIT DOCKET

00-S-322 Chesapeake Mill Ltd., Partnership v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.

00-T-946 Pence Family Trust, Howard W. and Joan A. Pence, Trustees, v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

00-V-1707 Big Walnut City Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Reece A. and Ande Prather. Real Property Tax. Value Found. Board Members concur.

00-V-1855 Princeton City School District v. Hamilton County Board of Revision, Hamilton County Auditor and Comcin Ltd. Partnership. Real Property Tax. Value Found. Board Members concur.

01-T-4 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Alpha Chi Omega House Corporation. Real Property Tax. Remanded with Instructions. Board Members concur.

01-A-456 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and SSA Ltd. Real Property Tax. Value Found. Board Members concur.

01-R-699 Property Placement, LLC v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-J-810 Groth, Inc. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Board of Revision affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

99-G-1167, 99-G-1168, 99-G-1169, 99-G-1170, 99-G-1171, 99-G-1172, 99-G-1173, 99-G-1174, 99-G-1175, 99-G-1178 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Public Square Hotel Community Urban Redevelopment Corp., Maria & Kathryn A. Meriam and Public Square Hotel Co. Ltd. Real Property Tax. Stipulated. Board Members concur.

00-N-532, 00-N-533 Board of Education of the Dublin City Schools v. Franklin County Board of Revision, Franklin County Auditor and WEC 98H-38 LLC/Hook-Superx, Inc. Real Property Tax. Stipulated. Board Members concur.

00-G-713 Brazos Automotive Properties LP v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-G-714 Brazos Automotive Properties LP v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-L-38 Miamisburg City School District Board of Education v. Montgomery County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-N-383 John C. Moorhead, Trustee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-542 Georgetown Ltd. Phase II v. Brown County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-N-618 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the FBE, Inc. Real Property Tax. Stipulated. Board Members concur.

01-G-717 Goodyear Tire & Rubber Company v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-M-779 Taranga Development, Inc. v. Summit County Board of Revision, the Summit County Auditor and the Barberton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-807 Per Tax Bill: The Swint Reineck Co. (Owner of Land) and the Toledo Trust Company v. Sandusky County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-926 Luxor Investment Co. v. Lorain County Board of Revision, Lorain County Auditor and the 33-Elyria City/Elyria CSD School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-S-959 TS Trim Industries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

01-N-976 Peter M. Y. Lau and May D. Lau v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-N-1085 Hon. Dusty Rhodes, Hamilton County Auditor v. Louise Dieterle Nippert, Trustee and The Greenacres Foundation. Real Property Tax. Stipulated. Board Members concur.

01-V-1131 Heritage Club, Ltd. v. Warren County Board of Revision, Warren County Auditor and the Mason City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-V-1132 Heritage Club, Ltd. v. Warren County Board of Revision, Warren County Auditor and the Mason City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-V-1134 Heritage Club, Ltd. v. Warren County Board of Revision, Warren County Auditor and the Mason City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-M-1235 Jerome Joseph Bulcher v. Montgomery County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-T-1249 Raymond J. Ross v. Cuyahoga County Board of Revision and County Auditor, et al. Real Property Tax. Stipulated. Board Members concur.

02-A-27 Mariemont City School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and Hyde Park Lumber Company. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

99-V-1895 KDI Precision Products, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

00-T-499 Midwest Stamping & Manufacturing Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

01-A-439, 01-A-454 South Euclid-Lyndhurst City School District Board of Education, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor, et al. Real Property Tax. Granting in part, Denying in part Motion to Quash and Granting Motion to Compel Discovery.

01-R-820, 01-R-821 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royalton Road Joint Venture. Real Property Tax. Motion to Dismiss denied. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-N-373 E. H. Siegler, Trustee, and/or James Ratner, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Resolving Motion to Compel.

01-K-693, 01-K-694, 02-K-43* ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting Motion for Withdrawal as Counsel.

01-N-1063 KMF II Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Cleveland Municipal School District. Real Property Tax. Requiring Appellant to Show Cause.

01-T-1145, 01-T-1147 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Pearl Brookpark Car Wash, Inc. Real Property Tax. Denying Motion to Strike.

01-R-1217 Mark R. Stewart, Lorain County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Lake Shore Railway Assn., Inc. Exemption. Denying Lake Shore Railway Assn.'s Motion to Dismiss.

02-J-99 Willowbrook Co., Ltd. LLC v. Lucas County Auditor and Lucas County Board of Revision and Toledo Public Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

*Issued Previously