OHIO BOARD OF TAX APPEALS
12:00 p.m. Friday
August 16, 2002
MERIT DOCKET
99-M-665, 99-M-666 J & L Specialty Steel, Inc. v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner modified. Board Members concur.
01-N-160 Delmer and Brenda Taylor v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Value found. Board Members concur.
01-J-1065 North Coast Community Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed in part, reversed in part, and remanded. Board Members concur.
02-G-302 FMS-TH Avery, Inc., dba Tim Hortons v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Tax Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
00-G-870, 00-G-871 Colony Ltd., an Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
00-R-1777 Copley-Fairlawn City School District Board of Education v. Summit County Board of Revision, Summit County Auditor and Nightingale Holdings, LLC. Real Property Tax. Stipulated. Board Members concur.
01-V-195 Raccoon Road Ltd., An Ohio Limited Liability Co. v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Stipulated. Board Members concur.
01-A-1214 Board of Education of the Vandalia-Butler City Schools v. Montgomery County Board of Revision, Montgomery County Auditor and Ronald G. Joseph. Real Property Tax. Stipulated. Board Members concur.
01-P-1322 Bally Total Fitness Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
02-N-152 Meijer, Inc., n/k/a/ Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor and the Washington Local School District. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur; Ms. Jackson not participating.
02-N-153 Meijer, Inc., n/k/a/ Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor and the Sylvania City School District. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.
02-V-215 Meijer, Inc., n/k/a Meijer Stores Limited Partnership v. Lucas County Board of Revision, Lucas County Auditor and the Maumee City School District Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur; Ms. Jackson not participating.
02-P-476 The Ohio Bell Telephone Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Maple Heights City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
02-P-500 Steve Manno v. Geauga County Board of Revision and the Geauga County Auditor. Real Property Tax. Stipulated. Board Members concur.
02-N-568 Park Lane Villa Development Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
92-J-241, 92-J-242, 92-J-243, 92-J-244, 92-J-245, 92-J-246, 92-J-247, 92-J-313 Developers Diversified Ltd., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the City of North Olmsted and the North Olmsted Board of Education. Real Property Tax. Certification. Board Members concur.
01-A-1212 General Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.
02-A-359 Hagglunds Drives, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
02-A-139, 02-A-142, 02-A-146, 02-A-148, 02-A-149, 02-A-150
Mary Snider, Auditor, Union County, Ohio; Michael Yoder, Auditor, Logan County, Ohio; and Joseph P. DeWeese, Auditor, Shelby County, Ohio v. Thomas M. Zaino. Tax Commissioner of Ohio and Honda Transmission Mfg. of America, Inc.
Honda of America Mfg., Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Staying Proceedings.
2002-T-713, 2002-T-721, 2002-T-724 Cleveland Municipal School District Board of Education and Lakeshore Villa v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.
02-P-834 Dennis Quick and Brenda Quick v. Lake County Board of Revision, Lake County Auditor and the Mentor Exempted Village School District Board of Education. Real Property Tax. Requiring Appellants to Show Cause.
2002-T-938, 2002-J-939 R.W. Diversified, Inc., Irving and Elsa Konigsberg v. Washington County Board of Revision and Washington County Auditor. Real Property Tax. Denying Motion to Consolidate.