OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 7, 2002

 

MERIT DOCKET

98-J-963 Casey Jones Convenient Stores, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Fuel Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.

01-V-75 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and 4500 Ltd. Real Property Tax. Value Found. Board Members concur.

01-S-489 Junior Nelson v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-A-160 Interactive Technologies, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-A-161 Innovative Data Communications, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-A-162 Cutting Edge Services Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-A-163 Pill Box, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-S-210 Board of Education for Sylvania Local Schools v. Lucas County Board of Revision, Lucas County Auditor and Harvey A. Tolson. Real Property Tax. Remanded with Instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

 

DISMISSALS AND STIPULATIONS

00-V-1320, 00-V-1370 Bedford Development, Ltd. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-T-1364, 01-T-1148 Meijer, Inc., nka Meijer Stores Limited Partnership v. Wood County Board of Revision and Wood County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-G-593 Streetsboro City School District Board of Education v. Portage County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-P-736 Helen Marchetta 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-T-750 Gershman Properties, L.L.C. v. Highland County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-P-912 Adel M. Salama v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-M-1101 Werner Properties, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and City of Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1107, 01-B-1108 Robert L. & Mary Goss 1/2 Interest, et al. v. Clark County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-T-1145, 01-T-1147 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Pearl Brookpark Car Wash, Inc. Real Property Tax. Stipulated. Board Members concur.

01-B-1159 Aldi, Inc. v. Muskingum County Board of Revision and Muskingum County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-B-1265 Aetna Construction Co. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-T-213, 02-T-219 First National Supermarkets, Inc. and Tops Markets, LLC., its successor in interest v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

98-K-553 Key Services Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund. Certification. Board Members concur.

01-N-1253, 01-N-1254* Johnny Appleseed Center, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Denying Motion for Reconsideration. Mr. Johnson and Ms. Jackson concur. Ms. Margulies not participating.

01-A-1258, 01-A-1259* Mansfield Square, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Denying Motion for Reconsideration. Mr. Johnson and Ms. Jackson concur. Ms. Margulies not participating.

02-B-143 Lyle E. & Mary Jo Pagel v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

02-G-324 Columbus City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and ADM/Country Mark, LLC. Real Property Tax. Correcting Order. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-K-553, 99-K-6 through 99-K-47 and 99-K-49 through 99-K-55 Key Services Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Refund. Consolidated.

00-G-1417, 00-G-1418, 00-G-1419, 00-G-1420, 00-G-1624, 00-G-1625, 00-G-1626, 00-G-1627 Cleveland Municipal School District Board of Education and The Cleveland Electric Illuminating Company v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Compelling Discovery.

01-G-565 Daniel Verghese v. Wayne County Board of Revision, Wayne County Auditor and Rittman Exempted Village School District Board of Education. Real Property Tax. Retaining Jurisdiction.

02-M-22, 02-M-23 Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Riverside Racquet Club, Ltd. Real Property Tax. Denying Motion to Extend Discovery and Granting Motion to Compel.

02-R-41, 02-R-42 Red Elm, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School Board of Education. Real Property Tax. Requiring Appellant to Show Cause.

02-R-41, 02-R-42 Red Elm, Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School Board of Education. Real Property Tax. Finding Premature Motion in Limine to Prohibit Introduction of Testimony.

02-S-147 Kanwal N. Singh v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Gahanna-Jefferson Public Schools. Real Property Tax. Requiring Appellant to Show Cause.

01-M-219 Ohio Presbyterian Retirement Communities v. Mahoning County Board of Revision, the Mahoning County Auditor and the Board of Education of the Youngstown City School District. Real Property Tax. Granting Motion to Stay Proceedings.

02-N-479, 02-N-482 Board of Education for the Orange City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and G & S Metal Products Co. Real Property Tax. Consolidated.

02-A-507, 02-A-539 RX Cleveland Heights Investors LLC and Rite Aid of Ohio, Inc. and Cleveland Heights/University Heights City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-G-508 and 02-G-513 through 02-G-523 Village of Lockland v. Thomas M. Zaino, Tax Commissioner of Ohio. Tax Exemption. Consolidated.

02-R-525, 02-R-553 Great Northern Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Olmsted City School District Board of Education.
North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Northern Limited Liability Company. Real Property Tax. Consolidated.

02-R-555, 02-R-556 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Eastland Properties Assoc. LLP. Real Property Tax. Consolidated.

02-R-557, 02-R-558 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Eastland Properties Assoc. LLP. Real Property Tax. Consolidated.

02-R-587, 02-R-588 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parkbrook Company. Real Property Tax. Consolidated.

02-A-630 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

 

*Issued Previously