OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

June 28, 2002

 

MERIT DOCKET

99-N-1728 North Olmsted City School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Carlton Park LLC. Real Property Tax. Value Found. Board Members concur.

00-M-1436 PHL-OPCO, LP v. Warren County Board of Revision and the Warren County Auditor. Real Property Tax. Value Found. Board Members concur.

01-M-71 Dave's Drive Thru, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-A-599 Laura L. Feathers v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Value Found. Board Members concur.

01-G-803, 01-G-804 Sanitary Products Corporation Mansfield v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

01-A-1020 DVI Financial Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-G-111 Joseph Chris DeSanto v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

02-A-137, 02-A-138, 02-A-329 Mary Snider, Auditor, Union County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Granting Motion to Dismiss. Board Members concur.

02-A-140, 02-A-141, 02-A-328 Michael Yoder, Auditor, Logan County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Granting Motion to Dismiss. Board Members concur.

02-A-144, 02-A-145, 02-A-327 Joseph P. DeWeese, Auditor, Shelby County, Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio and Honda of America Manufacturing, Inc. Personal Property Tax. Granting Motion to Dismiss. Board Members concur.

02-T-470 Hunan in Garfield, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-A-527 Louise A. Foreman v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

00-N-710 Willow Wind, LP v. Franklin County Board of Revision, Franklin County Auditor and South-Western City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-N-1 Mathias Ekezie v. Montgomery County Board of Revision and Auditor and the Board of Education of the Kettering City School District. Real Property Tax. Stipulated. Board Members concur.

01-R-508 Windsor Place Limited Partnership v. Lake County Board of Revision, Lake County Auditor and Mentor Exempted Village School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-B-1193, 01-B-1194 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-M-1252 Cintron Scale, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax Refund. Dismissed. Board Members concur.

 

MISCELLANEOUS

00-L-236 AMF Bowling Centers, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

00-P-1581, 00-P-1600, 01-P-191, 01-P-240* CCA Prison Realty Trust v. Mahoning County Board of Revision, Mahoning County Auditor and the Board of Education of the Youngstown City School District. Real Property Tax. Continuing Hearing.

01-P-148 Erieview Joint Venture v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Canceling Hearing.

01-A-415, 01-A-416, 01-A-417 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Mark and Martin Belich, Westview Land, LLC and Capricorn Properties Ltd. Real Property Tax. Consolidated.

02-R-41, 02-R-42 Red Elm, LLC v. Hamilton County Board of Revision, Hamilton County Auditor and Sycamore Community School Board of Education. Real Property Tax. Retaining Jurisdiction.

02-T-317, 02-T-340, 02-T-341* The Islander Company and the Board of Education for the Berea City Schools v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Compelling Discovery.

02-A-533, 02-A-542, 02-A-549 Northrop Grumman Corp. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-J-567, 02-J-576, 02-J-577 Lakeshore Club Residence v. Cuyahoga County Auditor, and Cuyahoga County Board of Revision and Cleveland Municipal School District Board of Education. Cleveland Municipal School District Board of Education v. Cuyahoga County Auditor and Cuyahoga County Board of Revision and Lakeshore Club Residence. Real Property Tax. Consolidated.

02-N-568, 02-N-580, 02-N-581 Park Lane Villa Development Co. and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-V-667, 02-V-675 North Olmsted City School District Board of Education and 4879 Columbia Road Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

 

*Issued Previously