OHIO BOARD OF TAX APPEALS

12:00 P.M FRIDAY

April 12, 2002

 

MERIT DOCKET

99-T-1838, 99-T-1856 Taylor J. Smith, Charles B. Smith, Terrance A. Smith, Patrick A. Smith, Virginia C. Smith and Megan Ann Baeder v. Lorain County Board of Revision, Lorain County Auditor and the Avon Local School District Board of Education. Real Property Tax. Value Found. Board Members concur.

99-R-2098 More Personnel Services 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-380 Ninth Street Euclid Limited Partnership 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-N-480 First Christian Church of Medina v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.

00-S-703, 00-S-704 Broad Street Proscan Imaging, Ltd. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

00-S-764 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and Lakeside Terrace, Ltd. Real Property Tax. Value Found. Board Members concur.

00-N-841 Board of Education of the Willoughby Eastlake City School District v. Lake County Board of Revision, Lake County Auditor and Marous Brothers Construction Company. Real Property Tax. Value Found. Board Members concur.

00-K-1590 Kosta Bubutiev v. Franklin County Board of Revision, Franklin County Auditor, Board of Education of the Columbus City School District. Real Property Tax. Value Found. Board Members concur.

00-K-1629 Board of Education of the Gahanna-Jefferson Public Schools v. Franklin County Board of Revision, Franklin County Auditor and Wolfking, Inc. Real Property Tax. Board of Revision reversed-remanded with instructions. Board Members concur.

00-V-1676 Board of Education of the Olentangy Local School District v. Delaware County Board of Revision, Delaware County Auditor and Jeffrey A. Yocca Builder, Inc. Real Property Tax. Value Found. Board Members concur.

00-P-1700 Board of Education of the Olentangy Local School District v. Delaware County Auditor, the Delaware County Board of Revision and Bob Webb Builders, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

00-N-2034 Stile Limited Partnership v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-K-2041 Board of Education of the Groveport Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor and OIRE U.S.A., L.L.C. Real Property Tax. Board of Revision reversed-remanded with instructions. Board Members concur.

01-V-15 Raymond and Carolyn Fournier v. Montgomery County Board of Revision, Montgomery County Auditor and the Miamisburg City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-V-178 Wayne E. Follweiler v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Value Found. Board Members concur.

01-J-338 South-Western City Schools Board of Education v. Franklin County Auditor, Franklin County Board of Revision and Waterford Pointe Ohio Ltd. Real Property Tax. Value Found. Board Members concur.

01-P-420 St. Mary's Ohio 197 LP v. Auglaize County Auditor and the Auglaize County Board of Revision. Real Property Tax. Value Found. Board Members concur.

01-S-517 Frank Hajde v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-536 Jeffrey D. and Carrie R. Cottrell v. Coshocton County Board of Revision and Coshocton County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-A-581 Board of Education of the Dublin City Schools v. Franklin County Auditor, Franklin County Board of Revision and Columbus Ice Center, Inc. Real Property Tax. Value Found. Board Members concur.

01-V-594 Edward D. Korode v. Portage County Board of Revision and the Portage County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-V-598 Kevin William Johnson v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.

01-N-613 Birchfield Development, Inc. v. Geauga County Board of Revision and Geauga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-R-673 Streetsboro City School District Board of Education v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Value Found. Board Members concur.

01-N-690 Carolyn Nark v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-725 Susan M. Muth, Trustee v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-V-758, 01-V-759 Michael S. and Tressia J. Jones v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-770 Kenneth R. and Catherine C. Evenson v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Value Found. 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. Tax Commissioner affirmed. Board Members concur.

01-V-1002, 01-V-1003, 01-V-1004 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-B-1047 Cascade Plaza Associates, LLC, and Robert F. Linton v. Summit County Board of Revision, Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Jackson concur. Ms. Margulies concurs in the judgment only.

01-B-1071 George and Bernice Johnson v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

01-B-1126 Paul and Kathy Pollack v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-V-1162 Emanuel Hershberger, dba E & S Sawmill v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

01-G-1165 Rex Overstreet v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-V-1229 Lawrence K. Jackson v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-T-1288 Renee Scharf v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-T-1360, 01-T-1361, 01-T-1362 EZ Care Lawn, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax Withholding. Lack of Jurisdiction-dismissed. Board Members concur.

01-T-1365 EZ Care Lawn, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax Withholding. Lack of Jurisdiction-dismissed. Board Members concur.

01-R-1369 Ted A. Biskind, Trustee v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

98-T-792 Michael E. Green, Trustee v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

99-M-532 Rumpke Waste, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

99-G-950, 99-G-951, 99-G-952, 99-G-953 Aluminum Company of America v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Cuyahoga Heights Local School District Board of Education and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1492, 99-N-1493, 99-N-1498, 99-N-1499, 00-N-1994 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision and the Summit County Auditor and Montrose Development, Inc., et al. Real Property Tax. Stipulated. Board Members concur.

99-A-1882 Rumpke Container Service, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Tax. Dismissed. Board Members concur.

00-G-267, 00-G-268 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Troy CMBS Property LLC. Real Property Tax. Dismissed. Board Members concur.

00-M-287 Jeffrey S. Davis, Trustee, Freda Robinson, Trustee v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-R-371 through 00-R-376 The Board of Education of the Columbus City School District v. The Board of Revision of Franklin County, the Franklin County Auditor and Countrymark Cooperative, Inc. Real Property Tax. Stipulated. Board Members concur.

00-J-707 and 00-J-708 Oak Run LP v. Franklin County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-J-1391 Malin Realty Co., An Ohio Corp. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-P-1500 Aldi Inc. v. Hamilton County Board of Revision, the Hamilton County Auditor and the Northwest School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-V-1505 Dalespring Corp. v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-T-1512 Karrington of Kenwood, Ltd. v. Hamilton County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.

00-P-1617 Devonshire Apartments, L.P., et al. v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-P-1730 22135 Roscoe/Canoga Park LLC v. Lucas County Board of Revision, the Lucas County Auditor and the Board of Education for Washington Local Schools. Real Property Tax. Dismissed. Board Members concur.

00-P-1775, 00-P-1776 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Cascade Plaza, LLC. Real Property Tax. Stipulated. Board Members concur.

00-A-2009 Ohio Dayton, L.P. v. Montgomery County Board of Revision, Montgomery County Auditor and Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-V-2024 Meijer, Inc. v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-B-2048 Fox Strategic Housing Income v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-R-2107 Valley Ranch Estates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Garfield Hts. School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-R-2108 Valley Ranch Estates, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Hts. School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-A-2188 through 00-A-2206 St. Vincent Mercy Medical Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board Members concur.

01-P-135, 01-P-136 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Aldi, Inc. Real Property Tax. Stipulated. Board Members concur.

01-L-169 The Board of Education of the Columbus City School District v. The Board of Revision of Franklin County, the Franklin County Auditor and D&D Investment Co. Real Property Tax. Dismissed. Board Members concur.

01-G-221, 01-G-222, 01-G-230 Euclid City School District Board of Education and May Department Stores Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-S-255 George Skebo v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-P-361 Cuyahoga Hts. Local School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-S-381 Lima-Oxford Associates v. Allen County Board of Revision and Allen County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-P-394 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Terraces at Northridge, Ltd. Real Property Tax. Dismissed. Board Members concur.

01-P-402 RX Westlake Investors LLC and Rite Aid of Ohio, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-G-437 First National Bank of Ohio (First Merit Bank NA) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Strongsville Board of Education and the City of Strongsville. Real Property Tax. Stipulated. Board Members concur.

01-A-448 JSRS, LLC v. Delaware County Board of Revision, Delaware County Auditor and Board of Education of the Westerville City School District. Real Property Tax. Stipulated. Board Members concur.

01-A-454 Brainard Medical Campus, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lyndhurst School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-P-458 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-P-494 Eastmark Assoc. Ltd. Part. v. Clermont County Board of Revision, Clermont County Auditor and the West Clermont Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-503 Samira K. Abbo, Trustee v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board M embers concur.

01-G-539 Entingh Family Enterprises, Inc. v. Clark County Board of Revision, Clark County Auditor and the Springfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-V-556, 01-V-559 Cuyahoga Hts. Local School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-S-617 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Third Federal Savings and Loan Association. Real Property Tax. Stipulated. Board Members concur.

01-A-623 Richard M. Osborne, Trustee v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-R-756 Bruce Lippardt v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-765 North Canton City School District Board of Education v. Stark County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.

01-G-812 Advanced Medical Systems, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-827 Ohio Casualty Insurance Co. v. Butler County Auditor, Butler Revision and Hamilton City Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-G-840 Lorain Green Ltd. Part., an Ohio Ltd. Part. v. Lorain County Board of Revision, Lorain County Auditor and the Lorain City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-879 First Interstate Elyria Limited Partnership v. Lorain County Board of Revision, Lorain County Auditor and Elyria City/Elyria CSD School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-G-948 Stephen J. Mangas & Constance L. Mangas v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-V-984 Aldi, Inc. v. Lorain County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-E-1026 Adel M. Salama v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-J-1048 Marvin Chernin, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland/Shaker Hts. School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-R-1088 Beverly and Eugene Morad v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-P-1102 Linda M. Schoger v. Cuyahoga County Board of Revision and County Auditor, et al. Real Property Tax. Stipulated. Board Members concur.

01-N-1110 VL-98 Ltd. Partnership v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

01-P-1341 Nordic Cold Storage, LLC v. Franklin County Board of Revision, the Franklin County Auditor and the Groveport Madison Local Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-J-24 Chagrin Falls Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Falls Group. Real Property Tax. Stipulated. Board Members concur.

02-M-49 Earla Hrenya v. Cuyahoga County Board of Revision and County Auditor, et al. Real Property Tax. Stipulated. Board Members concur.

02-M-63 Joshua Levin v. Cuyahoga County Board of Revision, Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-P-74, 02-P-77 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.

02-A-85 Westbrook Ltd., an Ohio Limited Liability Company v. Lucas County Board of Revision, Lucas County Auditor and Springfield Local School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-N-86 Dr. Kalman Gold and Woodside Terrace Ltd., L.L.C. v. Lucas County Board of Revision, Lucas County Auditor and Toledo Local School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-J-99 Willowbrook Co., Ltd. LLC v. Lucas County Auditor, Lucas County Board of Revision and Toledo Public Schools Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-R-283 Manpower International, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

02-R-284 Manpower International, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

02-R-285 Tri-County Business Services, Inc. (dba Manpower International, Inc.) v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

02-V-289 Brooklyn Assoc., Ltd LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland West/River School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-G-324 The Board of Education of the Columbus City School District v. The Board of Revision of Franklin County, the Franklin County Auditor and ADM/Countrymark LLC. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

97-K-825 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

97-K-826 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

97-K-827 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

97-K-828 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

97-K-829 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

97-K-830 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

98-D-382 Juva De, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

98-M-1254, 98-M-1257 through 98-M-1264 Rumpke Container Inc., et al. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board Members concur.

99-E-383 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and The Chilcote Co. Real Property Tax. Certification. Board Members concur.

99-K-616 International Business Machines Corp. v. James J. Lawrence, Tax Commissioner of Ohio. Franchise Tax. Certification. 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. Correcting Order. Board Members concur.

00-T-995, 00-T-1009, 00-T-1010 The Clorox Company and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.

00-M-1049 through 00-M-1256 David Leach v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Certification. Board Members concur.

01-V-353 LMAD, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-N-362 J.L. Wilson Co., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-R-391 ISDN Technologies, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Withholding Tax. Remand. Board Members concur.

01-S-408 Richard Hagler v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-G-1286 Mary A. Powell v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-K-6 through 99-K-47 and 99-K-49 through 99-K-55* Keybank National Association v. Roger W. Tracy, Tax Commissioner of Ohio. Refund. Dissolving Stay of Proceedings and Requiring Submission of Prehearing Conference Date.

00-N-795* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and E&A Broadway LLC. Real Property Tax. Denying Motion to Compel Discovery.

00-N-796* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and E&A Northeast L.P. Real Property Tax. Denying Motion to Compel Discovery.

00-N-797* Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and E&A Northeast L.P. Real Property Tax. Denying Motion to Compel Discovery

00-K-1616* Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Robert Allen Blachaniec. Real Property Tax. Requiring Appellant 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. Requiring Appellant to Show Cause.

01-R-1242, 01-R-1243* Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Royalton Development Co. Real Property Tax. Granting Motion to Compel Discovery.

02-K-303, 02-K-304, 02-K-305* Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Staying Proceedings.

02-K-312, 02-K-313, 02-K-314* Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Staying Proceedings.

*Issued Previously