OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
July 12, 2002
MERIT DOCKET
98-G-617 Standards Testing Laboratories, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed in part and reversed in part. Ms. Jackson and Ms. Margulies concur. Mr. Johnson separately concurs and dissents in part.
00-S-1494 Fields Ertel Associates v. Hamilton County Board of Revision, Hamilton County Auditor and the Sycamore Community School District Board of Education. Real Property Tax. Value Found. Board Members concur.
00-R-1552, 00-R-1572, 00-R-1573, 00-R-1614, 00-R-1615 Buckeye Grove Shopping Center, LLC v. Franklin County Board of Revision and Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.
01-M-378 Dairy Farmers of America, Inc., FNA Milk Marketing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part-remanded. Board Members concur.
01-T-846 James F. and Nina D. Lage v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remanded with Instructions. Board Members concur.
01-N-1160 Yong C. Roth v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Lack of Jurisdiction-dismissed. Board Members concur.
02-G-4 Mike's Food Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
02-G-28 Anthony F. Romano v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
00-T-320, 00-T-344, 00-T-345, 00-T-348, 00-T-349, 02-G-463, 02-G-465, 02-G-467 BRE/City Center L.L.C., and Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-J-319, 01-J-322, 02-J-14 Hamilton City School District Board of Education v. Franklin County Auditor, Franklin County Board of Revision, and Heritage Temple Free Will Baptist Church. Real Property Tax. Dismissed. Board Members concur.
01-R-429, 01-R-430, 01-R-431, 01-R-432, 01-R-433 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor and MMR Holdings, LLC. Real Property Tax. Dismissed. Board Members concur.
01-R-434 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor and MMR Holdings, LLC. Real Property Tax. Dismissed. Board Members concur.
01-R-560 Beverly Investment Properties v. Fayette County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.
01-A-572, 01-A-575 Clare Bridge of Parma, L.P. and Parma City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-P-863 Willo Arms Associates, Ltd. v. Lake County Board of Revision, Lake County Auditor and the Willoughby-Eastlake City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
01-B-961, 01-B-962 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, et al. and VFP Limited. Real Property Tax. Stipulated. Board Members concur.
01-T-1180 SOM Hillcrest Ltd. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.
01-T-1376 Sandra O'Brien, Auditor of Ashtabula County v. Thomas M. Zaino, Tax Commissioner of Ohio and Millennium Chemicals, Inc., fka SCM Chemicals, Inc. Air Pollution Control Facility. Dismissed. Board Members concur.
02-A-21 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and SNCH Ltd. Real Property Tax. Dismissed. Board Members concur.
02-S-35 Board of Education of Lakewood City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and George R. Coleman. Real Property Tax. Stipulated. Board Members concur.
02-S-36 Board of Education of Lakewood City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and George R. Coleman. Real Property Tax. Stipulated. Board Members concur.
02-S-37 Board of Education of Lakewood City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and George Coleman. Real Property Tax. Stipulated. Board Members concur.
02-N-38 SABC Realty, Ltd. v. Hamilton County Board of Revision, Hamilton County Auditor and the Cincinnati School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
02-S-97 John V. Hebb v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
02-M-203 Wolpal Associates, Limited Partnership, A Delaware Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
02-M-246 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-A-247 Statesman II Apartments Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
02-N-250 Statesman II Apartments Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.
02-M-360 Sandra O'Brien, Ashtabula County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
02-R-490 Eastern Gate, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.
02-R-729 Michigan DPC, Inc. v. Delaware County Board of Revision and Delaware County Auditor. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
00-A-2052 The Royal Group Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Parma City School District Board of Education. Real Property Tax. Denying Motion for Reconsideration. Board Members concur.
01-A-439 South Euclid-Lyndhurst City School District Board of Education, et al. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor, et al. Real Property Tax. Denying Motion. Board Members concur.
02-B-607 Thomas J. and Susan B. Strauss v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.
02-B-608 Thomas J. and Susan B. Strauss v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.
02-B-609 Thomas J. and Susan B. Strauss v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
01-M-57, 01-M-58, 01-M-59, 01-M-60, 01-M-61, 01-M-62, 01-M-63, 01-M-64* The Cleveland Electric Illuminating Company, The Pennsylvania Power Company, The Toledo Edison Company and The Ohio Edison Company v. Lake County Board of Revision, the Lake County Auditor and Perry Local School District Board of Education. Real Property Tax. Compelling Discovery Reserving Ruling on Sanctions.
01-G-147, 01-G-184, 01-G-186, 02-G-348, 02-G-349 Imperial Apartments No. 2 and Euclid City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Denying Consolidation.
01-V-1186 Circle Housing LTD Partnership v. Hamilton County Board of Revision, Hamilton County Auditor and Deer Park Community School District. Real Property Tax. Finding Motion in Limine to Prohibit Introduction of Testimony to be Premature.
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 the Board of Revision to Provide Statutory Transcript.
02-J-382 CB Partners, LP v. Franklin County Auditor, Franklin County Board of Revision, and Dublin City School District Board of Education. Real Property Tax. Compelling Discovery.
02-M-389 M & G Equities v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Granting Motion for Extension of Time.
02-M-421, 02-M-422, 02-M-488, 02-M-524 North Royalton City School District Board of Education and THC OHIO 2000-1 Trust v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Granting Consolidation.
02-M-505, 02-M-506, 02-M-589, 02-M-590 RIS Snow Road, LLC and Board of Education for the Berea City School District v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.
02-R-641, 02-R-642 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mary F. Coyne. Real Property Tax. Consolidated.
02-A-671 Larry M. Jones v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
02-R-771* Chagrin Place Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
02-V-772 Chagrin Centre, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Orange City School District Board of Education. Real Property Tax. Requiring Appellant to Show Cause.
*Issued Previously