OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 21, 2002

 

MERIT DOCKET

97-R-167 Farmers Dairy Foods, Inc., dba Dairy Farm Products v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.

00-G-338, 00-G-339 Lockwood Park Ltd. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

01-J-509 Richard J. Gallagher, Responsible Party of Riverside Lounge, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board Members concur.

01-T-600, 01-T-632 Zanesville City Schools Board of Education and AP Hotels of Wisconsin v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Value Found. Board Members concur.

01-J-747 William E. Klaehn III and Margaret A. Klaehn v. Ottawa County Auditor and Ottawa County Board of Revision. Real Property Tax. Value Found. Board Members concur.

01-S-800 Earnest J. Foard v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Value Found. Board Members concur.

01-S-837 Kevin Spahr v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Value Found. Board Members concur.

01-A-860, 01-A-861, 01-A-862 Rick Jarrett v. Belmont County Board of Revision and Belmont County Auditor. Real Property Tax. Value Found. Board Members concur.

01-B-1189 Thomas and King Real Estate, LLC v. Franklin County Board of Revision, Franklin County Auditor and the Columbus City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

02-J-6 Americas Directories, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

02-A-491 John Homenko v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-J-592 United Petroleum Marketing, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

01-P-223, 01-P-228, 01-P-229 The May Department Stores v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-R-226, 01-R-227 North Royalton City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and M & J Dover Farms, L.P. Real Property Tax. Dismissed. Board Members concur.

01-T-320 South-Western City Schools Board of Education v. Franklin County Board of Revision, Joseph W. Testa, Franklin County Auditor and Alkon Corporation. Real Property Tax. Stipulated. Board Members concur.

01-M-550, 01-M-551, 01-M-552 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and TRW, Inc. Real Property Tax. Stipulated. Board Members concur.

01-B-582 Valley View Associates Ltd. Partnership v. Wayne County Board of Revision, Wayne County Auditor and Wooster City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-N-816 River City Capital Ltd. Partnership v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-R-888 Kimcourt II, L.P. v. Franklin County Board of Revision, Franklin County Auditor and Board of Education of the Columbus City Schools. Real Property Tax. Stipulated. Board Members concur.

01-R-989 J. Darleen McNamara v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-1057 Buckeye PH, Inc. v. Montgomery County Board of Revision, Montgomery County Auditor and the Centerville City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-A-1062 David L. & Patricia Wrona v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-A-1068 David L. & Patricia Wrona v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-1072 Raffaela Lachtrupp v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-B-1216 Thomas J. Hawkins v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Dismissed. Board Members concur.

01-A-1236 James A. & Laurel F. Skuly v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-T-1307 State Home Savings Bank FS nka KeyBank National Association (Key Corp.) v. Lucas County Board of Revision, Lucas County Auditor and the Sylvania City Schools Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-R-7 Dean A. & Kathleen A. Adams v. Lucas County Board of Revision and Lucas County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-P-54 Chagrin Falls Exempted Village School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Dennis Zdolshek. Real Property Tax. Stipulated. Board Members concur.

02-R-214 Charter One Bank FSB as successor in interest to Peoples Savings Association v. Lucas County Board of Revision, Lucas County Auditor and Springfield Local School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-A-229 Charter One Bank FSB as successor in Interest to Peoples Savs Assoc. v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for Toledo Public Schools. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-A-230 Charter One Bank FSB as successor in Interest to First Federal Savings Bank v. Lucas County Board of Revision, Lucas County Auditor and the Board of Education for Washington Local Schools. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

 

MISCELLANEOUS

97-M-538 Corporate Staffing Resources, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

99-K-594, 99-K-595 Quail Hollow Management Inc., dba Quail Hollow Country Club and Akron Management Corporation, dba Firestone Country Club v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

99-K-612, 99-K-613, 99-K-614, 99-K-615 De Transportation Corporation, dba Barrington Country Club, Glenmoor Properties, Inc., dba Glenmoor and Breezy Point, Ltd., dba Barrington Country Club. Sales Tax. Certification. 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. Denying Motion for Reconsideration. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-G-547, 01-G-548, 01-G-549* ARI Ohio General Partnership v. Portage County Board of Revision and Portage County Auditor. Real Property Tax. Denying Motion to Dismiss.

01-P-1322 Bally Total Fitness Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the Berea City School District. Real Property Tax. Compelling Discovery.

02-V-40* Michelle R. Ryan v. Stark County Board of Revision and the Stark County Auditor. Real Property Tax. Denying Motion to Compel.

02-M-203 Wolpal Associates Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Granting Motion for Extension of Time.

02-R-402 Michael Valigore v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

02-M-593 Barry L. Thompson v. Columbia County Board of Revision and the Columbiana County Auditor. Real Property Tax. Finding Jurisdiction.

02-P-686 Lillian Fraley and Carol Jeney v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Show Cause.

02-A-695 Chang Shen & Helen Yi v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring Appellants and County Appellees to Show Cause.

02-G-707 Pro Oil Inc. v. Franklin County Board of Revision, Franklin County Auditor and Columbus City School District Board of Education. Real Property Tax. Show Cause.

 

*Issued Previously