12:00 P.M. FRIDAY

May 10, 2002

Notice: Effective May 1, 2002, the Supreme Court of Ohio adopted amendments to the Rules for the Reporting of Opinions which are accessible on the Supreme Court's website at <ftp://www.sconet.state.oh.us/ruleamendments/2002/126600-r.doc>. Contemporaneously, the Reporter's Office of the Supreme Court effected Revisions to the Ohio Manual of Citations. Counsel are encouraged to review these revisions, accessible at <http://www.sconet.state.oh.us/ROD/pdf/Rev_Manual_Cit_02.pdf>. It is suggested citations to decisions of the Supreme Court and Courts of Appeal include the Webcite citation and any paragraph reference; but parallel sources need not be included.

98-K-707, 98-K-708 The Cincinnati Gas & Electric Company v. Clermont County Board of Revision, Clermont County Auditor, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees and the City of Moscow. Real Property Tax. Value Found. Board Members concur.

00-A-35, 00-A-41, 00-A-43 Independence Board of Education and Rockside 77 Properties v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

00-V-246, 00-V-247 Board of Education of the South-Western City Schools v. Franklin County Board of Revision, the Franklin County Auditor and William E. & Lija Eldridge. Real Property Tax. Value Found. Board Members concur.

00-K-1794 Board of Education of the Reynoldsburg City School District v. Franklin County Board of Revision, Franklin County Auditor and Home Depot U.S.A., Inc. Real Property Tax. Value Found. Board Members concur.

00-K-1795, 00-K-1796 Board of Education of the Reynoldsburg City School District v. Franklin County Board of Revision, Franklin County Auditor and Home Depot U.S.A., Inc. Real Property Tax. Value Found. Board Members concur.

00-T-2139 Claycraft Road, Inc., and Claycraft Brick Co. v. Franklin County Board of Revision, Franklin County Auditor and the Gahanna Jefferson Public School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-A-330 Board of Education of the Columbus City Schools v. Franklin County Board of Revision, Franklin County Auditor and Butts Brothers, Inc. Real Property Tax. Value Found. Board Members concur.

01-A-562 Board of Education of the Olentangy Local Schools v. Delaware County Board of Revision, Delaware County Auditor and F.A. Kohler Company. Real Property Tax. Value Found. Board Members concur.

01-P-656 Carl Coates v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-P-674 Carl Coates v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-K-1377 Gahanna Realty LLC v. Franklin County Board of Revision, Franklin County Auditor, Board of Education of the Gahanna-Jefferson City School District. Real Property Tax. Value Found. Board Members concur.

99-N-1484, 99-N-1485, 99-N-1486, 99-N-1500, 99-N-1501, 00-N-1949 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-T-1890, 99-T-1906, 99-T-1907, 01-T-676, 01-T-677, 01-T-678, 01-T-698, 01-T-700, 01-T-701, 01-T-702, 01-T-718 Cleveland Heights/University Heights Board of Education and SCIT, Inc., c/o Winmar Company, Inc. v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

00-V-839, 00-V-840 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and RX Cleveland Investors, LLC. Real Property Tax. Stipulated. Board Members concur.

00-J-1372 Willis Day Warehousing Co., Inc. v. Wood County Auditor and Wood County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-M-180 Medina Township Board of Trustees v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board Members concur.

01-N-544 The Prime Outlets of Jeffersonville LLC v. Fayette County Board of Revision, Fayette County Auditor and the Miami Trace Local Schools. Real Property Tax. Dismissed. Board Members concur.

01-N-545 The Prime Outlets of Jeffersonville LLC v. Fayette County Board of Revision, Fayette County Auditor and the Miami Trace Local Schools. Real Property Tax. Dismissed. Board Members concur.

01-N-546 Per Tax Bill: Horizon/Glen Outlet (The Prime Outlets of Jeffersonville LLC) v. Fayette County Board of Revision and the Fayette County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-V-624 Betty J. Carr v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-684 Emerson Unzicker v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-N-769 Wendon Properties, LLC v. The Board of Revision of Franklin County, the Franklin County Auditor and the Board of Education of the Whitehall City School District. Real Property Tax. Stipulated. Board Members concur.

01-T-817 Cincinnati-Oxford Associates Limited Partnership v. Butler County Board of Revision and Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-T-911 Columbia Oldsmobile Co. v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-V-927 Sandor Development v. Sandusky County Board of Revision and the Sandusky County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-B-1069, 01-B-1070 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Stephen and Sylvia Slifko. Real Property Tax. Dismissed. Board Members concur.

01-A-1137 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1138 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1139 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1140 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1141 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1142 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1143 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1144 Teal Investments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-N-1201 Harvey S. Saks, Trustee and Jacob Goldberg, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1202 Del Mintz & Irving Spitz v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1264 John M. Brehm v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Dismissed. Board Members concur.

02-S-26 Richard and Diane Harris v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-M-168 J.C. Penney Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

02-R-51 Wei Qi/Lei Wang v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

02-M-98 The Medallion Club v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Remand. Board Members concur.

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. Scheduling Hearing.

01-M-346 Campus Bus Service v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Fuel Tax. Lifting Stay and Returning Appeal to Active Status.

01-T-1291 through 01-T-1299 Tim Higgins v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

01-P-1322 Bally Total Fitness Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Extending Discovery.

02-A-21 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and S.N.C.H. Ltd. Real Property Tax. Granting Motion in part.

02-V-53 Joseph A. & Loretta Morell v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

02-T-89 through 02-T-94 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland-Cuyahoga County Port Authority. Real Property Tax. Scheduling Briefing Dates.

01-V-413 Theodore S. & P. K. Hess and the Goodyear Tire & Rubber Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Edn. Real Property Tax. Requiring Appellant to Show Cause.

02-G-274, 02-G-290 Parma City School District Board of Education and Educators Housing, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-V-357 RB-3 Associates v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City Schools. Real Property Tax. Denying Motion to Remand.