12:00 P.M. FRIDAY

May 24, 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-S-1316 R.K.E. Trucking, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Board Members concur.

99-J-1920, 99-J-1921, 99-J-1942, 99-J-1944 Board of Education for the Berea City School District and Manlaw Investment Company, Ltd. v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Value Found. Board Members concur.

00-N-728 Ben Tallarigo v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-K-47 Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-G-199 Joe Caskey v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-G-200 Joe Caskey v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-T-344 Welch's Golf Carts, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

01-T-469 Carl M. and Chris C. Tysinger v. Delaware County Board of Revision, Delaware County Auditor and Westerville City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-P-585 Nancy A. Miller v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-P-697 Horizon Oil, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Whitehall City School District. Real Property Tax. Value Found. Board Members concur.

01-P-738 Board of Education of the Gahanna Jefferson City Schools v. Franklin County Board of Revision, Franklin County Auditor and R. Douglas Wrightsel and Weston Investments LLC. Real Property Tax. Remanded with Instructions. Board Members concur.

01-P-777 Harold Muhvic v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Value Found. Board Members concur.

01-P-809 Louis N. Dixon, Jr. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-P-955 Mason City School District Board of Education v. Warren County Board of Revision, Warren County Auditor and Cincinnati United Contractors, Inc. Real Property Tax. Remanded with Instructions. Board Members concur.

01-V-995 Jennifer M. Wumer v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

01-M-1024 Vermilion Board of Education v. Lorain County Board of Revision, Lorain County Auditor and the Lugli Family Limited Partnership. Real Property Tax. Remanded with Instructions. Board Members concur.

01-P-1153 Adrienne L. Greenwald v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-J-1255, 01-J-1257 West Park Trust v. Richland County Auditor and Richland County Board of Revision. Real Property Tax. Board of Revision affirmed. Board Members concur.

02-J-134 Estate of Gerald E. Swords v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.

02-V-136 Mechanical Leasing LLC v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-P-208 BDW Properties LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

00-G-1501 Galbraith Pointe Limited Partnership v. Hamilton County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-J-1720, 00-J-1748 Enclave Apartments Ltd v. Summit County Board of Revision, Summit County Auditor and the 09 Fairlawn Cop/FRLWN School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-V-1868 Oak Creek Limited Partnership v. Summit County Board of Revision, the Summit County Auditor and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-T-500 EOP-One Crosswoods, LLC v. Franklin County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-T-501 EOP-One Crosswoods, LLC v. Franklin County Board of Revision and Franklin County Auditor and the Worthington City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-S-554 First Federal Savings & Loan Assoc. (of Kent) nka FirstMerit Bank, NA v. Portage County Board of Revision, Portage County Auditor and Kent Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-1035, 01-A-1036 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Fogg-Akron Assoc. & Raymond Fogg, Sr. Real Property Tax. Dismissed. Board Members concur.

01-T-1146 Sun Communities Operating Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City - Toledo CSD School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-A-1289, 01-A-1290 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-B-1311 Consolidated Capital Equity Partners/2 v. Hamilton County Board of Revision, the Hamilton County Auditor and Sycamore Community School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1346, 01-B-1355 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Wares Delaware Corporation. Real Property Tax. Dismissed. Board Members concur.

02-N-18 Thomas and Susan Nicopolis v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Dismissed. Board Members concur.

02-V-53 Joseph A. & Loretta Morell v. Mahoning County Board of Revision and the Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-N-315 Professor Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

99-L-1352 Penny Sisson v. James J. Lawrence, Tax Commissioner of Ohio. Certification. Board Members concur.

01-P-746 Lodging Industries, Inc. v. Ottawa County Board of Revision, Ottawa County Auditor and the Port Clinton City Schools Board of Education. Real Property Tax. Denying Continuance.

01-B-1082 BTF Cincinnati Corporation v. Hamilton County Board of Revision, the Hamilton County Auditor and the Oak Hills Board of Education. Real Property Tax. Finding Premature Motion to Prohibit Introduction of Testimony.

01-B-1275 J. David Bockenstette, et al. v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Finding Jurisdiction.

02-G-52 Anthony V. Vanadia v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Show Cause.

02-S-61 Rajesh & Jayshree Saraiya v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Requiring Appellants to Show Cause.

02-P-268, 02-P-536 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Midpark Village Apartment Co. Real Property Tax. Consolidated.

02-J-293, 02-J-294, 02-J-309, 02-J-310 Per Tax Bill: Food Ingredients Specialties, Inc., (Nestle NFS, Inc., Successor by merger of the LJ Minor Corporation into Food Ingredients Specialties, Inc.) v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.

02-T-316, 02-T-346, 02-T-347 The Islander Company and the Board of Education of the Berea City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-G-344, 02-G-345 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Baldwin Park Limited Liability Company. Real Property Tax. Consolidated.

02-N-440, 02-N-441 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Heritage Capital, LLC. Real Property Tax. Consolidated.

02-A-491 John Homenko v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.