OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

March 22, 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-G-1262 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, Montgomery County Auditor and Meeker Dog Leg Joint Venture. Real Property Tax. Value Found. Board Members concur.

00-P-391 Ellwood Engineered Castings Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

00-A-749 Keystone Powdered Metal Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-V-1429 Cambridge City Schools Board of Education v. Guernsey County Board of Revision, the Guernsey County Auditor and Guernsey Health Systems, Inc. Real Property Tax. Value Found. Board Members concur.

00-K-1690 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and Paul L. Craver. Real Property Tax. Value Found. Board Members concur.

00-G-1852 Mary Alice Holmes v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

00-J-2187 AEI Real Estate Fund XVIII, LP v. Franklin County Auditor and Franklin County Board of Revision and Westerville City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-P-83 Margaret A. Sullivan v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-P-265 Boby J. Housley v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-G-578 Runk, Dianne M. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-R-986 Mohammed M. and Freda C. Shamma v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-S-1060 WBG Holdings, LLC v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-1078 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and Mt. Airy Properties, LLC. Real Property Tax. Remanded with Instructions. Board Members concur.

01-S-1303 Edco, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

98-G-1265 Jack K. Beatley and Joey M. Hamiel v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-T-2019, 99-T-2020 Mayfield City School District Board of Education v. Cuyahoga County Board of Revision, Landerhaven Country Club Estates, LTD, and Allen Bradley Co. Real Property Tax. Stipulated. Board Members concur.

00-G-20 Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Free Medical Clinic of Greater Cleveland. Real Property Tax. Stipulated. Board Members concur.

00-V-1260 Federal Reserve Bank of Cleveland 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-V-1262 Federal Reserve Bank of Cleveland 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-1473 Olentangy Local School Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Dooley's Orchard L.P. Real Property Tax. Dismissed. Board Members concur.

00-B-2111 Automotive Spring Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2112 Brighton Spring Service Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2113 Cincinnati Truck Parts Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2114 Circleville Oil Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2115 Circleville Oil Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2116 George J. Hust Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2117 Industrial Rope Supply Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2118 Braun Motor Works, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2119 McCoy Oil Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2120 Miami Valley International v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2121 Miami Valley International v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2122 Penzoil Quaker State Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2123 Power Steering Specialists, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2124 Power Train Richmond, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2125 Power Train Richmond, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2126 RJR Radiator, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2127 Sumerel Tire Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2128 Universal Drive Train, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2129 Universal Drive Train, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2130 Worldwide Equipment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

00-B-2131 Worldwide Equipment, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-A-12 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Christ Memorial Baptist Church. Real Property Tax. Stipulated. Board Members concur.

01-S-133, 01-S-134 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and CSM Industries, Inc. Real Property Tax. Stipulated. Board Members concur.

01-N-262 Cole P. Kern v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-V-278 Holts Refakis Equipment Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-B-279 Morgan Tire & Auto Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-B-355 Cincinnati Truck Parts Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-S-356 Heavy Duty Parts, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-G-357 Penzoil Quaker State Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-B-358 McNelius Financial, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-A-359 Lykins Oil Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-J-360 Industrial Rope Supply Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

01-M-418 Kinsey Oxford Associates v. Greene County Board of Revision and the Greene County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-T-459 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Third Federal Savings and Loan. Real Property Tax. Stipulated. Board Members concur.

01-J-476 Framingham Homes, Inc. v. The Board of Revision of Franklin County, the Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

01-G-516 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Third Federal Savings and Loan. Real Property Tax. Stipulated. Board Members concur.

01-M-538 Wilmington Apartments LTD, Partnership v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-J-615 Denny Gehrisch v. Lake County Auditor, Lake County Board of Revision and Board of Education of the Mentor Exempted Village School District. Real Property Tax. Stipulated. Board Members concur.

01-G-711 Park Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-V-847 Brazos Automotive Properties L.P. v. Summit County Board of Revision, and the Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-N-852 Brazos Automotive Properties L.P. v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-V-854 Brazos Automotive Properties L.P. v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-V-857 Brazos Automotive Properties L.P. v. Summit County Board of Revision and the Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-J-928 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-M-935 Vincent J. & Kimberly A. Pona v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-E-1067 Nancy Wright-Haling v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-V-1133 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.

02-J-282 Suburban P avilion, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

01-A-1209 Van Dusen Ventures LLC, dba Gymboree Play & Music v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-T-1512 Karrington of Kenwood, Ltd. v. Hamilton County Board of Revision, the Hamilton County Auditor and Sycamore Community School District Board of Education. Real Property Tax. Granting Continuance/Scheduling Appeal.

00-N-2089* Raed N. Nusseibeh v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Denying Motion for Reconsideration.

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-N-567 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, the Delaware County Auditor and Polaris Commerce Center, LLC. Real Property Tax. Resolving Motion for Sanctions.

01-K-693, 01-K-694, 02-K-43 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Modifying February 15, 2002 Scheduling Order.

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. Granting Motion to Extend Discovery Deadline, in Part.

01-S-824, 01-S-825 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Ameritech New Media, Inc. Real Property Tax. Extending Discovery Period.

01-R-1064 KFM Special v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal Schools Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

01-N-1097, 01-N-1155 Parma City School District Board of Education v. Independence Place Associates, LLC and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion to Extend Discovery in Part.

01-N-1098, 01-N-1154 Parma City School District Board of Education v. Parmatown Woods Ltd and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion to Extend Discovery in Part.

01-N-1160 Yong C. Roth v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying Motion to Dismiss.

02-J-86 Woodside Terrace, Ltd. v. Lucas County Auditor and Lucas County Board of Revision and Board of Education of the Toledo Public Schools. Real Property Tax. Requiring Appellant to Show Cause.

02-M-231, 02-M-232, 02-M-233 The Southside German Bldg., Assn., AKA Dollar Bank FSB, Cleveland Fed. Sav. & Loan Associates of Cuyahoga County AKA Dollar Bank FSB, Cleveland Fed. Sav. & Loan Assoc. AKA Dollar Bank FSB v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District. Real Property Tax. Consolidated.

02-V-258, 02-S-280 Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Westgate Medical Building Ltd.
Westgate Medical Building Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Bd. of Edn. Real Property Tax. Consolidated.

02-N-263, 02-N-266 Summit Office Park LLC v. Independence Board of Education and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

 

*Issued Previously