OHIO BOARD OF TAX APPEALS

2:00 P.M. FRIDAY

April 19, 2002

 

MERIT DOCKET

98-K-1299, 98-K-1300 MCI Telecommunications Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board Members concur.

99-J-1295 Wassall USA Acquisitions v. Miami County Auditor and Miami County Board of Revision. Real Property Tax. Value Found. Board Members concur.

00-V-342, 00-V-359 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Associated Estates Realty Corp. Real Property Tax. Value Found. Board Members concur.

00-R-669 Columbus Christian Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

00-K-1376 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Eugene E. and Florence M. Schaaf. Real Property Tax. Value Found. Board Members concur.

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. Lack of Jurisdiction-dismissed. Board Members concur.

00-V-1621 BFG II Associates v. Lucas County Board of Revision, Lucas County Auditor and the Washington Local Schools Board of Education. Real Property Tax. Board of Revision affirmed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

00-R-1709 Westerville City Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Michael J. and Bonnie S. Bagby. Real Property Tax. Value Found. Board Members concur.

01-M-7 Board of Education of the Huber Heights City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and Litt, Solomon S., et al. Real Property Tax. Value Found. Board Members concur.

01-K-74 Sepher Parvin v. Franklin County Board of Revision, Franklin County Auditor, Board of Education of the Columbus City Schools. Real Property Tax. Value Found. Board Members concur.

01-A-512 William L. Miller v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-513 William L. Miller v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Value Found. Board Members concur.

01-G-604 J. Aileen Hughes & William C. Turman v. Lawrence County Board of Revision and Lawrence County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-S-645 Emeritus, Inc. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-K-646 Robert E. Reardon v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

01-N-651 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-652 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-653 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-654 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-655 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-657 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-N-658 Akin & Akin Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-K-680 CCS Realty Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

01-J-734 Orville Hale and Norma Hale v. Brown County Auditor and Brown County Board of Revision. Real Property Tax. Value Found. Board Members concur.

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. Board of Revision affirmed. Board Members concur.

01-V-1089 3M Parkway, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School Dist. Bd. of Education. Real Property Tax. Board of Revision reversed-remanded with instructions. Board Members concur.

01-G-1103 Linda Ritz v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

00-J-1850, 00-J-1851, 00-J-1853 Strongsville City School District Board of Education and the City of Strongsville and Strongsville Lodging Associates I Limited Partnership v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-N-10 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Taratec Properties, LLC. Real Property Tax. Stipulated. Board Members concur.

01-S-76, 01-S-77 WEC 98H-2 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-R-189 Westminster Associates v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-R-537* Martin A. Nucciarone v. Lake County Board of Revision, Lake County Auditor and Painesville City Local Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-629 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and the State of Ohio. Real Property Tax. Stipulated. Board Members concur.

01-A-775, 01-A-776 Edward A. and Ann K. Peters v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-P-794 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Byers Realty, Inc. Real Property Tax. Stipulated. Board Members concur.

01-A-960 Sovran Acquisition Ltd. Partnership v. Lake County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-A-963 Susa Partnership LP v. Lake County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-R-967 Charter One Bank FSB as successor in interest to First Fed Sav & Loan Assoc WBY v. Lake County Board of Revision, Lake County Auditor and the Mentor City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-V-971 Rini Rego Supermarkets Inc. v. Lake County Board of Revision, Lake County Auditor and the Painesville Twp. School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-J-1073 Mark D. Ratta and Charlene Ratta v. Lucas County Auditor and Lucas County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-N-1124 Flexible Personnel, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

01-P-1203 Spring Hill Senior Housing Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

02-N-64 Laurence A. Goldman v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

00-T-109 Beechmont, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

00-T-110 Beechmont, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

01-A-599* Laura L. Feathers v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

01-R-714 Nicholas T. Marlin v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remand. Board Members concur.

01-L-733 World Financial Network National Bank v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-N-709, 00-N-710 Willow Wind, LP v. Franklin County Board of Revision, Franklin County Auditor and South-Western City School District Board of Education. Real Property Tax. Denying Stipulation and Scheduling Hearing.

01-J-319, 01-J-322, 02-J-14 Hamilton City School District Board of Education v. Franklin County Auditor and Franklin County Board of Revision and Heritage Temple Free Will Baptist Church. Real Property Tax. Consolidated.

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. Retaining Jurisdiction.

01-G-1156 Deborah Salzberg, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Parma Board of Education. Real Property Tax. Granting Motion to Extend Discovery.

01-N-1160 Yong C. Roth v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

01-J-1337, 01-J-1338, 01-J-1353 North Canton City School District Board of Education v. Stark County Auditor, Stark County Board of Revision and Canton Plaza Associates. Consolidated.

02-N-128, 02-N-132 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Stuart Reader. Real Property Tax. Consolidated.

02-A-334, 02-A-335 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Hub Parkway, Ltd. Real Property Tax. Consolidated.

02-N-396, 02-N-413, 02-N-414, 02-N-417, 02-N-418 Milton A. Wolf and Robert Goldberg, Trustees v. Mayfield City School District Board of Education, Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-A-397, 02-A-415 Gates Mills Towers III Development Co. and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-A-398, 02-A-416 Gates Mills Towers III Development Co. and Mayfield City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

 

*Issued Previously