12:00 P.M. FRIDAY

August 2, 2002

99-G-703 Columbus City School District Board of Education v. James J. Lawrence, Tax Commissioner of Ohio and Seven Seventeen HB Philadelphia No. 2. Exemption. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson separately concurs.

00-G-948 Columbus City Schools Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio and Seven Seventeen HB Philadelphia No. 2. Exemption. Tax Commissioner reversed-remanded. Ms. Jackson and Ms. Margulies concur. Mr. Johnson dissents.

00-S-1876 Charles E. Pierson, Trustee v. Summit County Board of Revision, Summit County Auditor and the Cuyahoga Falls Board of Education. Real Property Tax. Value Found. Board Members concur.

01-S-9 Board of Education of the Huber Heights City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and B & D Investments, III, Ltd. Real Property Tax. Value Found. Board Members concur.

01-V-318 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and National Golf Operating Partnership, LP. Real Property Tax. Value Found. Board Members concur.

01-T-366 Board of Education of the Columbus City School District v. Franklin County Board of Revision, Franklin County Auditor, and H. Bert Lindsay. Real Property Tax. Value Found. Board Members concur.

01-N-716 John M. Kinstle, D.D.S. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

01-M-766, 01-M-767 R.R. Kelsch v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Board of Revision reversed-remanded with instructions. Board Members concur.

01-M-808 H.R. Options, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner reversed. Board Members concur.

01-J-1074, 01-J-1075, 01-J-1076 Donald Hangauer and Lorraine Hangauer v. Cuyahoga County Auditor and Cuyahoga County Board of Revision. Real Property Tax. Value Found. Board Members concur.

02-N-407 Melody Ann Goins v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.

02-T-575 King Mold, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Lack of Jurisdiction-dismissed. Board Members concur.

02-A-630 Al Gammarino, TR v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Board of Revision affirmed. Board Members concur.

00-N-795 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and E&A Broadway LLC. Real Property Tax. Stipulated. Board Members concur.

00-N-796 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and E&A Northeast LP. Real Property Tax. Stipulated. Board Members concur.

00-N-797 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and E&A Northeast LP. Real Property Tax. Stipulated. Board Members concur.

00-N-837, 00-N-838 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and MRSLV Euclid, LLC. Real Property Tax. Stipulated. Board Members concur.

01-V-530 Brandy's Inc., dba Brandy's Café v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Dismissed. Board Members concur.

01-T-743 Troy CMBS Property, LLC v. Highland County Board of Revision and the Highland County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-R-820, 01-R-821 Strongsville Board of Education, et al. v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

01-N-994 Laurel Avenue Limited Partnership v. Butler County board of Revision and the Butler County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-G-1055 Stuart J. Graines, Trustee v. Stark County Board of Revision, Stark County Auditor and Massillon City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-S-1090 Cooper Cameron Corp., Inc. v. Clark County Board of Revision, Clark County Auditor and Springfield School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-G-1136 Patricia Adams v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.

01-S-1315, 01-S-1320 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board Members concur.

01-M-1328 Dinfam, Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

01-M-1329 Dinfam, Limited v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

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

02-V-84 Kemasco Enterprises, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

02-J-110 Scott Joseph v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

02-M-130, 02-M-131 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Stipulated. Board Members concur.

02-M-408 First Security Bank NA Trustee v. Franklin County Board of Revision, Franklin County Auditor and Sunrise Gahanna Assisted Living, LLC. Real Property Tax. Dismissed. Board Members concur.

02-T-760 Circleville City Schools Board of Education v. Pickaway County Board of Revision, Pickaway County Auditor and Gary L. Sharpe. Real Property Tax. Dismissed. Board Members concur.

02-T-761 Circleville City Schools Board of Education v. Pickaway County Board of Revision, Pickaway County Auditor and Gary L. Sharpe. Real Property Tax. Dismissed. Board Members concur.

02-M-762 Board of Education of the Circleville City Schools v. Pickaway County Board of Revision, Pickaway County Auditor and Steven C. and Sandy R. Marshall. Real Property Tax. Dismissed. Board Members concur.

02-R-763 Circleville City Schools Board of Education v. Pickaway County Board of Revision, Pickaway County Auditor and John D. and Christal L. Fox. Real Property Tax. Dismissed. Board Members concur.

02-J-764 Board of Education of Circleville City Schools v. Pickaway County Auditor, Pickaway County Board of Revision, Thomas E. Lowery and Linda L. Lowery. Real Property Tax. Dismissed. Board Members concur.

02-N-765 Board of Education of the Circleville City Schools v. Pickaway County Board of Revision, Pickaway County Auditor and BV Circleville LLC. Real Property Tax. Dismissed. Board Members concur.

02-V-766 Circleville City Schools Board of Education v. Pickaway County Board of Revision, Pickaway County Auditor and Rhoades Way, Inc. Real Property Tax. Dismissed. Board Members concur.

02-M-767 Board of Education of the Circleville City Schools v. Pickaway County Board of Revision, Pickaway County Auditor and Timothy A. and Jennifer S. Ward. Real Property Tax. Dismissed. Board Members concur.

02-M-811 Jay Hall, Jr., Trustee v. Delaware County Board of Revision, Delaware County Auditor and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-P-812 Sandra Neal, Trustee v. Delaware County Board of Revision, Delaware County Auditor and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-J-813 Bernard V. Fultz, Trustee v. Delaware County Board of Revision, Delaware County Auditor and the Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

00-A-969 Kenneth A. Nimon, Resp. Party of Nimon Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

01-A-85, 01-A-95 Metal Trades, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

01-S-885 Metropolitan Bank and Trust Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

02-V-483, 02-V-484 WEC 99D-29, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton City School District Board of Education. WED 99D-29, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and north Royalton City School District Board of Education. Real Property Tax. Consolidated.

02-V-485, 02-V-486 WEC 99D-27, LLC v. Cuyahoga County Board of Revision, Cuyahoga County auditor and North Royalton City School District Board of Education. WEC 99D-27, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and North Royalton City School District Board of Education. Real Property Tax. Consolidated.

02-A-603 Jerry Sferra v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring Appellant to Show Cause.

02-T-631 John and Dorothy Smith v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Requiring Appellant to Show Cause/Ordering Commissioner to Supplement.

02-R-681, 02-R-682 The Kemper House Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Shaker Heights Board of Education. Real Property Tax. Consolidated.

02-A-790 Joan V. Gaeckle v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Requiring Appellant to Show Cause.