OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 14, 2002

 

MERIT DOCKET

97-T-1215 A.H. Robins Company, Inc. and Subsidiaries v. Roger W. Tracy, Tax Commissioner of Ohio. Corporate Franchise Tax. Tax Commissioner affirmed. Board Members concur.

99-P-1578 Cincinnati Community Kollel v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-P-1579 Cincinnati Community Kollel v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

01-S-576 Charles and Hazel Wiedenhoft v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Value Found. Board Members concur.

01-P-587 James W. Heine v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

01-S-631 John Danchisen v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Value Found. Board Members concur.

01-K-704 Streetsboro City School District Board of Education v. Portage County Board of Revision, Portage County Auditor and A.R. Lockhart Development Co. Real Property Tax. Value Found. Board Members concur.

01-T-947 H. Thurman Henderson v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value Found. Board Members concur.

01-S-980 Rose Previte v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Remanded with Instructions. Board Members concur.

01-M-1008 Ronald J. & Sara L. Siemientkowski v. Lorain County Board of Revision and the Lorain County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-S-1039 David A. Swenson v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-S-1040 David A. Swenson v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-S-1041 David A. Swenson v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-S-1042 David A. Swenson v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-S-1043 David A. Swenson v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

01-G-1232 Andrew Myers v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

01-T-1291, 01-T-1292, 01-T-1293 Tim Higgins v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-T-1294, 01-T-1295, 01-T-1296 Tim Higgins v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-T-1297, 01-T-1298, 01-T-1299 Tim Higgins v. Hamilton County Board of Revision, Hamilton County Auditor and Cincinnati School District Board of Education. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

01-J-1374 Robert Kilburn and Pamela J. Kilburn v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-G-52 Anthony V. Vanadia v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-M-295, 02-M-333 Augusta Land Corporation v. Delaware County Board of Revision, the Delaware County Auditor and the Board of Education of the Delaware City Schools. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-A-637 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

99-G-1272 Dublin City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor and Lucas Dublin Park Ltd., an Ohio LLC. Real Property Tax. Stipulated. Board Members concur.

99-N-1502, 99-N-1503 Montrose Development, Inc. v. Summit County Board of Revision, Summit County Auditor and the Copley-Fairlawn City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-J-2086, 99-J-2087 American Municipal Power-Ohio, Inc. v. Washington County Auditor, Washington County Board of Revision and Warren Local District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-G-2095, 99-G-2096, 01-G-52 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Metroplex/Robinson Broadcasting Co. and Clear Channel Broadcasting, Inc./Radio One, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-V-1371 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Bedford Development, Ltd. Real Property Tax. Dismissed. Board Members concur.

00-V-1820 Royalton Road Joint Venture and Kohl's Department Stores, Inc. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

00-J-1957, 00-J-1987, 00-J-1993 Revere Local School District Board of Education, et al. v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-T-168 Westerville Rotary Elderly Housing, Inc. (Harris House, Inc.) v. Franklin County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-P-310, 01-P-311 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Park Fulton East, Inc. Real Property Tax. Dismissed. Board Members concur.

01-N-373 E. H. Siegler, Trustee, and/or James Ratner, Trustee v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Bedford City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-V-413 Theodore S., P.K. Hess and the Goodyear Tire & Rubber Co. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-540 J.D. Levy & M.A. Levy v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-N-664 Shelby Preferred Investments v. Shelby County Board of Revision, Shelby County Auditor and the Sidney City Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-A-712 Park Corporation v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Board of Education for the Berea City School District. Real Property Tax. Dismissed. Board Members concur.

01-P-832 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and O.C.I., LLC, An Ohio Limited Liability Company. Real Property Tax. Stipulated. Board Members concur.

01-A-835 Aldi, Inc., An Ohio Corp. v. Sandusky County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-S-855 BEF Reit, Inc. v. Butler County Board of Revision, Butler County Auditor and the Lakota Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-P-856 Firestone Real Estate Leasing Co., (Bridgestone/Firestone, Inc.) v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-R-913, 01-R-922 Akron City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Albrecht Incorporated. Real Property Tax. Dismissed. Board Members concur.

01-V-916 Avon Local School District Board of Education v. Lorain County Board of Revision, Lorain County Auditor and Charles W. and Ann T. Leuth. Real Property Tax. Stipulated. Board Members concur.

01-S-950, 01-S-951 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and March Group, Ltd. Real Property Tax. Dismissed. Board Members concur.

01-A-1109 ERI Corporate Plaza Inc. v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School District. Real Property Tax. Dismissed. Board Members concur.

01-B-1175 Aldi, Inc. v. Stark County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-S-1251 Buckeye PH, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Miamisburg City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1302 James and Michelle DeMarsh v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-N-1314 The May Co. Dept. Stores v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1370 Wares Delaware Corp., v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Brooklyn School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-B-100 Ronald Benderson Co. Trustee v. Lucas County Board of Revision, Lucas County Auditor and Washington Local Schools Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-B-101 RB-3 Associates v. Lucas County Board of Revision, Lucas County Auditor and Washington Local Schools Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-N-127, 02-N-129 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.

02-J-198 2216 Warrensville Center Partners, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the University Hts. School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

02-P-226 Warrensville Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and PennRandall Associates. Real Property Tax. Dismissed. Board Members concur.

02-S-234 South Bridge Housing Partners, LP v. Lucas County Board of Revision, Lucas County Auditor and the Toledo City School District Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-A-286 Goldstein Family Ltd Part. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

02-J-301 Neo Park Limited v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Garfield Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-N-393 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Progressive Casualty Insurance Co. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

95-K-1002 Kroger Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

97-E-675, 98-E-345 SCIT, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Heights/University Heights Board of Education. Real Property Tax. Certification. Board Members concur.

98-T-384, 98-T-385 Board of Education of the Whitehall City School District v. Franklin County Board of Revision, the Auditor of Franklin County and Buckwheat Ltd./Candida Ltd. Real Property Tax. Certification. Board Members concur.

00-S-521 Franklin Tractor Sales, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

02-A-59 Little John's LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

02-A-60 Little John's LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

02-R-88 William R. Glenn v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-R-365* City of Parma Heights v. Thomas M. Zaino, Tax Commissioner of Ohio and Parma Consolidate School District Board of Education. Real Property Tax. Denying Continuance Request.

01-A-1375 Farhat N. Qureshi, Trustee and Majid A. Qureshi, Trustee v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School District. Real Property Tax. Finding Premature Motion in Limine to Prohibit Introduction of Testimony.

02-G-111 Joseph Chris DeSanto v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Show Cause.

02-S-376 Al Gammarino v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

02-A-377, 02-A-378, 02-A-493 Cleveland Municipal School District Board of Education and Kamm's Plaza Shopping Center LLC v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-M-421, 02-M-422, 02-M-524 North Royalton City School District Board of Education and THC OHIO 200-1 Trust v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-T-540, 02-T-621 May Stores 74 corp., and the North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-J-554, 02-J-573 Pleasant Lake Apartments v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Parma Board of Education. Real Property Tax. Consolidated.

02-B-585, 02-B-586, 02-B-591 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Eastland Industrial Properties. Real Property Tax. Consolidated.

 

*Issued Previously