OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

May 31, 2002

 

MERIT DOCKET

99-J-1763, 99-J-1764, 99-J-1773, 99-J-1774 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Sterling East Ohio, L.L.C. Real Property Tax. Value Found. Board Members concur.

00-N-100, 00-N-101 Board of Education of the South-Western City School District v. Franklin County Board of Revision and Auditor, and Gillilan Family LP. Real Property Tax. Remanded with Instructions. Board Members concur.

01-N-19 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Revco Discount Drug Centers, Inc. Real Property Tax. Value Found. Board Members concur.

01-T-347 Texby Associates, Inc., the Goodyear Tire & Rubber Company and Conrad's Tire Service, Inc., successor sublessee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Board of Revision reversed-remanded with instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson concurs in result only.


01-T-348 Kangesser MS and HA and RE Foundation, the Goodyear Tire & Rubber Company, and Conrad's Tire Service, Inc., successor sublessee v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Board of Revision reversed-remanded with instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson concurs in result only.

02-N-224 Bula Forge & Machine, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

01-S-109 Twin Oaks Manufactured Homes Community, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-S-1336 Centralbanc Realty Co. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

00-G-596 Royal Oak Resort Club, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. 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. Denying Motion for Reconsideration. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-P-170 American Municipal Power-Ohio, Inc. v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Granting Motion to File Surreply.

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. Confirming Jurisdiction and Scheduling Merit Hearing.

01-T-1198 J&M Real Estate Co., n.k.a. Ohio Technical College, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Lakewood Board of Education. Real Property Tax. Compelling Discovery and Extending Discovery Period.

02-V-112 Hilliard City Schools Board of Education v. Franklin County Board of Revision, the Auditor of Franklin County and Thomas Asset Management, LP. Real Property Tax. Compelling Discovery.

02-M-332 Copeland Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Granting Petition to Appear Pro Hac Vice.

02-J-336, 02-J-337 Berea City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Middleburg Heights Medical Arts II. Real Property Tax. Consolidated.

02-M-342, 02-M-343 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Middleburg Heights Medical Arts Ltd. Real Property Tax. Consolidated.

02-A-527 Louise A. Foreman v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

02-K-559, 02-K-560, 02-K-561, 02-K-562 Ohio Bell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Staying Proceedings.

02-J-592 United Petroleum Marketing, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Requiring Appellant to Show Cause.

*Issued Previously