12:00 P.M. FRIDAY

April 26, 2002

99-M-941, 99-M-942, 00-M-1 PMX Ohio Corporation and Great Lakes Metals Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.

00-T-136 Martin Ruben v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

00-T-137 Frank Ruben v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

00-N-419, 00-N-421 Board of Education of the Columbus City School District v. Franklin County Board of Revision and Auditor, and National Association for Uniformed Services, Stars & Stripes. Real Property Tax. Value Found. Board Members concur.

00-K-483, 00-K-484 Duke Realty Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the City of Strongsville and the Strongsville Board of Education. Real Property Tax. Value Found. Board Members concur.

00-N-873 Board of Education of the Cambridge City School District v. Guernsey County Board of Revision and Auditor and Camco Financial Corporation. Real Property Tax. Value Found. Board Members concur.

00-V-921, 00-V-922 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and Gang of Four, Ltd. Real Property Tax. Value Found. Board Members concur.

00-K-987 Roy L. Simmons v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

00-J-1457 State Farm Mutual Automobile Insurance Company v. Licking County Auditor, Licking County Board of Revision and Newark City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

00-P-1640 Taranga Properties, Ltd. 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-T-2051 Lewis-Baker, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-A-2135 Adria Laboratories, Inc. v. Union County Board of Revision, Union County Auditor and the Board of Education of the Dublin City School District. Real Property Tax. Value Found. Board Members concur.

00-A-2136 Adria Laboratories, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Dublin City School District. Real Property Tax. Value Found. Board Members concur.

01-V-5 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Jeanne B. & Robert E. Owens, Co-Trustees. Real Property Tax. Remanded with Instructions. Board Members concur.

01-V-371 D Cubed, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-J-634 Joseph M. Stys and Marjorie A. Stys v. Ottawa County Auditor and Ottawa County Board of Revision. Real Property Tax. Value Found. Board Members concur.

01-A-695 Board of Education of the Hilliard City School District v. Thomas M. Zaino, Tax Commissioner of Ohio and American Islamic WAQF (AIW)/AI Ltd. Exemption. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

01-T-844 Olentangy Local Schools Board of Education v. Delaware County Board of Revision, Delaware County Auditor and Thomas E. and Rhonda D. Carpenter. Real Property Tax. Value Found. Board Members concur.

01-M-978 Elyria Board of Education v. Lorain County Board of Revision, the Lorain County Auditor and Quarry Development, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

01-K-992 Salvatore and Mary L. Signorini v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-R-1064 KMF Special v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal Schools Board of Education. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-M-1084 Dusty Rhodes, Hamilton County Auditor v. Hamilton County Board of Revision, Charles J. Schirmann and Jeffrey L. Wyatt. Real Property Tax. Remanded with Instructions. Board Members concur.

01-M-1128 U.S. Adhesive Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-T-13 Wilson & Browning, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

99-N-1280, 99-N-1281 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Sabeda Realty Co. Real Property Tax. Dismissed. Board Members concur.

99-V-2058, 99-V-2059 Floyd E. Kimble v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board Members concur.

00-N-1312 First Federal Savings & Loan Association of Wooster (Firstmerit Bank, N.A.) v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-V-1314 First Federal Savings & Loan Association of Wooster (Firstmerit Bank, N.A.) v. Richland County Board of Revision and the Richland County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-G-1415 Glimcher Properties, LP v. Licking County Board of Revision, Licking County Auditor and Heath City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-P-2025 thru 00-P-2033 Cedar Associates Inc., et al. v. Summit County Board of Revision, Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-141 SG USA, Ltd., An Ohio Limited Liability Co. 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.

01-M-398, 01-M-406 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-A-496 Village South Associates v. Preble County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-J-595 Streetsboro City School District Board of Edn. v. Portage County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-V-665 Sycamore Creek, Ltd. v. Shelby County Board of Revision and the Shelby County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-P-737 Sanctuary Properties, Ltd. v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-V-755 Howard and Nancy Emery v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-G-784 John T. Ahern v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-M-884 John L. Crooks v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-P-942 Luxor Investment Co. v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-A-972 Susa Partnership LP v. Lake County Board of Revision, Lake County Auditor and Willoughby Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-973 Susa Partnership LP v. Lake County Board of Revision, Lake County Auditor and Willoughby Eastlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1011 William J. Wade, Trustee v. Warren County Board of Revision and Warren County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-T-1086 Frances Kacala v. Cuyahoga County Board of Revision and County Auditor. Real Property Tax. Stipulated. Board Members concur.

00-J-256 ICM/Krebsoge v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

00-P-445 John Chester and Richard Solove v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Overruling Motion to Vacate. Board Members concur.

00-P-446 John Chester and Richard Solove v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Overruling Motion to Vacate. Board Members concur.

00-P-447 John Chester and Richard Solove v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Overruling Motion to Vacate. Board Members concur.

00-P-448 John Chester and Richard Solove v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Overruling Motion to Vacate. Board Members concur.

01-B-1028 Jacob W. and Jimetta E. Herbst v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.

01-M-463, 01-M-464 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Sanford Sandelman, Trustee, et al. Real Property Tax. Granting in part and Denying in part Motion to Enter Upon the Land.

01-J-1255, 01-J-1257 West Park Trust v. Richland County Auditor and Richland County Board of Revision. Real Property Tax. Denying Motion to Stay.

02-G-45, 02-G-46 Brecksville/Broadview Heights Board of Education and Royalton 3505 Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Consolidated.