12:00 P.M. FRIDAY

May 17, 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.

97-T-1516, 97-T-1517, 98-T-1322, 98-T-1323, 00-T-21, 00-T-377, 00-T-1799, 00-T-1800 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washington, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem, and East Palestine; and Columbiana County Park District. Budget Commission-ULGF & ULGRAF. Deny Motion to Enforce. Board Members concur.

99-R-239 Jubilee Christian Fellowship, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

00-T-355 Frank E. Byrne, dba BBC Weapons Armory v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

00-G-767 Kirk & Timothy Roland dba Roland Futon v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

00-R-880, 00-R-881 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Village Chagrin Partners, LLC. Real Property Tax. Value Found. Board Members concur.

00-R-965 Joel Lefkowitz et al., Trustees v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Value Found. Board Members concur.

01-T-14 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Prudential Insurance Co. of America. Real Property Tax. Value Found. Board Members concur.

01-A-376, 01-A-377 State Farm Mutual Automobile Insurance Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education for the Berea City School District. Real Property Tax. Value Found. Board Members concur.

01-A-422 Corpline v. Hamilton County Board of Revision, Hamilton County Auditor and Deer Park School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-P-478 Rowena F. Sumpter v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-P-497, 01-P-498 KJG Landerbrook Office Park Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Board of Revision reversed-remanded with instructions. Board Members concur.

01-B-505 Milford Exempted Village School District Board of Education v. Clermont County Board of Revision, the Clermont County Auditor and Hill Top Research, Ltd. Real Property Tax. Value Found. Board Members concur.

01-B-564 Trans Healthcare of Ohio, Inc. v. Fayette County Board of Revision and Fayette County Auditor. Real Property Tax. Value Found. Board Members concur.

01-J-659, 01-J-660 Columbus City Schools Board of Education v. Franklin County Auditor, Franklin County Board of Revision, Martin Wilt and Karen Wilt. Real Property Tax. Value Found. Board Members concur.

01-M-705 Harold A. & Lois A. Morel v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-J-761 North Canton City School District Board of Education v. Stark County Auditor, Stark County Board of Revision and 9067, Ltd. Real Property Tax. Value Found. Board Members concur.

01-J-764 North Canton City School District Board of Education v. Stark County Auditor, Stark County Board of Revision and Extended Family Concepts, Inc. Real Property Tax. Value Found. Board Members concur.

01-M-936 1190 East 152^nd Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-B-990 Shamrock Place, an Ohio Limited Partnership v. Lake County Board of Revision, Lake County Auditor and Painesville City Local Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

01-B-1059 Electroalloys Corporation v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria City School District Board of Education. Real Property Tax. Board of Revision decision vacated-Remanded with Instructions. Board Members concur.

01-V-1111 Husein Kajtezovic v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value Found. Board Members concur.

01-G-1359 Lam Nam Trinh v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction-dismissed. Board Members concur.

02-V-80 Staubitz Sheet Metal Works, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax Refund. Tax Commissioner affirmed. Board Members concur.

02-R-102 G & D Custom v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-T-113 Donald A. Moyer v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-R-133 American Export Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-M-212 Kennedy Manufacturing Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

99-V-1956, 99-V-1974 Chagrin Valley Hunt Club v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-B-1641 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, PennRandall Associates and J.C. Penney Company, Inc. Real Property Tax. Dismissed. Board Members concur.

01-T-89 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem and East Palestine; and Columbiana County Park District. Budget Commission-ULGF & ULGRAF. Dismissed. Board Members concur.

01-J-675, 01-J-762 Parma BNK Investors, L.L.C., and Parma City School District Board of Education v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-N-921, 01-N-923 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and WEC 2000A-34, LLC. Real Property Tax. Dismissed. Board Members concur.

01-M-991 Mark T. Davenport v. Lucas County Board of Revision and the Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-B-32 Jonathan M. Herzenstein v. Cuyahoga County Board of Revision and County Auditor, et al. Real Property Tax. Stipulated. Board Members concur.

02-N-50 Anand Misra v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board Members concur.

02-N-173 Goldstein & Goldstein v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the University Heights School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-M-520 Treasure Chest Advertising Company, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Granting Joint Motion to Remand. Board Members concur.

00-N-709 Willow Wind, LP v. Franklin County Board of Revision, Franklin County Auditor and South-Western City School District Board of Education. Real Property Tax. Remand. Board Members concur.

00-K-987 Roy L. Simmons v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.

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

00-V-2025 through 00-V-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. Correcting Order. Board Members concur.

00-N-675, 00-N-676, 00-N-695, 00-N-696 Berea City School District Board of Education v. Hopkins Partners and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying Motion to Enter Upon Land.

00-T-1402 Dayton Power & Light Company v. Adams County Board of Revision, Adams County Auditor and the Adams County/Ohio Valley School District Board of Education. Real Property Tax. Denying Motion to Strike.

01-N-1356 Upper Arlington City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor and Ohio National Bank. Real Property Tax. Denying Motion to Dismiss Appeal.

02-A-216, 02-A-217, 02-A-218, 02-A-220 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and O & C Limited Liability Company. Real Property Tax. Consolidated.

02-A-472, 02-A-480, 02-A-481, 02-A-492 GEM Realty, Ltd. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.