OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

July 19, 2002

 

MERIT DOCKET

00-M-947, 00-M-949 Columbus City School District Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio. Real Property Exemption. Remanded for further Proceedings. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissenting.

01-V-1363 S-J Investments v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-J-82 Meenakshi Shanker v. Franklin County Auditor and Franklin County Board of Revision. Real Property Tax. Value Found. Board Members concur.

02-B-384 Reuben Anaya v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Lack of Jurisdiction-dismissed. Board Members concur.

02-V-632 Dorthe M. Flanagan v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

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. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

00-P-40, 00-P-61 Jewish Community Federation of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-568 Richards Properties, Inc. v. Lake County Board of Revision, Lake County Auditor and Eastlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-573, 01-G-558 Gates Mills Manor Co. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-A-683 Christopher E. Soukup and Vicki S. Soukup v. Summit County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-783 John Jones v. Medina County Auditor and Medina County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-G-887 Faith Village II, LP v. The Board of Revision of Franklin County, the Franklin County Auditor and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board Members concur.

01-M-945 Bellefontaine Gas Producers, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Facility. Dismissed. Board Members concur.

01-G-1054 Charter One Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-T-1125 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Columbia West, Ltd. Real Property Tax. Stipulated. Board Members concur.

01-S-1195 PZF Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-T-1197 Golden Age Developments, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Maple Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-M-1246 Jamestown Manor II, et al. v. Stark County Board of Revision, Stark County Auditor and the Plain Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-P-1262 Society National Bank of Cleveland NKA Keybank National Association (Keycorp.) v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-V-1340, 01-V-1350 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.

02-N-128, 02-N-132 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Stuart Reader. Real Property Tax. Stipulated. Board Members concur.

02-G-240 Rocky River Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Jay Bar, Inc. Real Property Tax. Stipulated. Board Members concur.

02-R-252 Lakeside Avenue Limited Partnership v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

00-J-2187 AEI Real Estate Fund XVIII, LP v. Franklin County Auditor and Franklin County Board of Revision and Westerville City School District Board of Education. Real Property Tax. Certification. Board Members concur.

02-A-9 Witenko Enterprises, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

02-B-353 Heather Fees DVM LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

02-B-354 Harward Cleaners, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

98-K-670* United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

00-N-675, 00-N-676, 00-N-695, 00-N-696* Berea City School District Board of Education v. Hopkins Partners and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Granting Motion to Quash Subpoena.

01-M-721, 01-M-728, 01-M-729, 01-M-723, 01-M-730, 01-M-731

01-M-822, 01-M-823* Olmsted Holdings, LLC and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

01-K-1191, 01-K-1192* United Telephone Company of Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1219* Columbus Grove Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1220* Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1221* Telephone Service Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1222* Orwell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1223* Nova Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1224* Wabash Mutual Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1225* Sycamore Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1226* Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1227* McClure Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1228* Doylestown Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1237* Champaign Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1238* Benton Ridge Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

01-K-1239* New Knoxville Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

02-P-170, 02-P-171, 02-P-172* Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas & Electric Company and Columbus southern Power Company and Dayton Power and Light Company. Personal Property Tax. Scheduling Order.

02-P-174 to 180, 182 to 187 and 189 to 196* Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas & Electric Company and Columbus Southern Power Company and Dayton Power and Light Company. Personal Property Tax. Scheduling Order.

02-P-181 and 02-P-188* Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner, State of Ohio and Cincinnati Gas & Electric Company. Personal Property Tax. Scheduling Order.

02-K-303, 02-K-304, 02-K-305* Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

02-K-312, 02-K-313, 02-K-314* Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

02-R-444 Delpro, An Ohio Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Lakewood Board of Education. Real Property Tax. Granting Motion to Extend Discovery Deadline.

02-N-489, 02-N-494, 02-N-499* PPG Industries Ohio, Inc. v. Cleveland Municipal School District Board of Education and Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-K-559, 02-K-560, 02-K-561, 02-K-562* Ohio Bell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Terminating Stay.

 

*Issued Previously