OHIO BOARD OF TAX APPEALS

2 :00 P.M. FRIDAY

July 26, 2002

 

MERIT DOCKET

00-J-1859 Sam W. Klein, Trustee v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Warrensville Heights Board of Education. Real Property Tax. Value Found. Board Members concur.

01-V-140 The Dayton Country Club Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax Refund. Tax Commissioner affirmed. Board Members concur.

01-M-236, 01-M-237 Carriage Court Grove City Ltd. Part. v. Franklin County Board of Revision, Franklin County Auditor and South-Western City Schools Board of Education. Real Property Tax. Value Found. Board Members concur.

01-S-1211 Hope Temple, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

01-M-1335 Dale E. & Carol J. Fridley v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-A-366 OEM Hose and Services v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

02-A-367 Pennington Rubber Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

02-T-401 David W. Arbogast v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner modified. Board Members concur.

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. Lack of Jurisdiction-dismissed. Board Members concur.

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. Lack of Jurisdiction-dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

01-A-415, 01-A-417 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mark & Martin Belich and Capricorn Properties, Ltd. Real Property Tax. Dismissed. Board Members concur.

01-S-633 Sunnybrook Conference Center and Trout Club, LLC v. Erie County Board of Revision, Erie County Auditor and the Margaretta Local School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-N-695, 00-N-696 Hopkins Partners v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-P-746 Lodging Industries, Inc. v. Ottawa County Board of Revision, Ottawa County Auditor and the Port Clinton City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-T-859 Eugene and Margaret Cohen and The Goodyear Tire and Rubber Company v. Lake County Board of Revision, Lake County Auditor and the Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-M-1050 Kettering-Oxford Associates v. Montgomery County Board of Revision, the Montgomery County Auditor and the Kettering City Schools District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-J-1196, 01-J-1204 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-J-1277 Country Meadows of Sidney, Ltd. v. Shelby County Board of Revision. Real Property Tax. Stipulated. Board Members concur.

01-J-1316, 01-J-1317 Cleveland Municipal School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and William M. Bassichis, Trustee. Real Property Tax. Dismissed. Board Members concur.

01-A-1347 Appian Way Assoc. LP (Ohio Appian Partnership Ltd.) v. Franklin County Board of Revision, Franklin County Auditor and the Board of Education of the Westerville City Schools District. Real Property Tax. Dismissed. Board Members concur.

02-V-262 Ivanhoe Rlty Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

 

MISCELLANEOUS

97-K-825 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

97-K-826 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

97-K-827 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

97-K-828 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

97-K-829 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

97-K-830 Board of Education, Princeton City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Exemption. Denying Motion to Enforce. Board Members concur.

98-M-1013 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and the Dayton Municipal Airport Inn and Kittyhawk Corporation. Real Property Tax. Certification. Board Members concur.

98-M-1014 Board of Education of the Vandalia-Butler City School District v. Montgomery County Board of Revision, the Montgomery County Auditor and the Carroll Building Co. Real Property Tax. Certification. Board Members concur.

01-A-482 Chris Valencic v. Thomas M. Zaino, Tax Commissioner of Ohio. Officer Liability. Remand. Board Members concur.

02-G-356 Aquaeast, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

02-A-156, 02-A-157 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Brookside 747 Temple Co. Real Property Tax. Requiring Appellant to Show Cause.

02-V-275 KSI Cincinnati 482, Inc. v. Hamilton County Board of Revision, the Auditor of Hamilton County and the Cincinnati School District Board of Education. Real Property Tax. Compelling Discovery.

02-N-276 Parma City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Albert B. Ratner, Trustee. Real Property Tax. Granting Motion to Extend Discovery Deadline.

02-V-424 John and Margaret Rapach v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Requiring Appellants to Show Cause.

02-N-464, 02-N-469 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Colony, Ltd. Real Property Tax. Consolidated.

02-P-497, 02-P-498 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Raymel Investment Company. Real Property Tax. Consolidated.

02-J-633 Highland Ct. LLC v. Medina County Auditor and Medina County Board of Revision. Real Property Tax. Requiring Appellant to Show Cause.

02-T-661, 02-T-662, 02-T-733 The Board of Education for the Berea City Schools and Omni Fitness Club, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

02-T-747 J. Dean Jenkins v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Requiring Parties to Show Cause.