OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 23, 2002

IMPORTANT NOTICE

In consideration of the decision issued on August 21, 2002 by the Supreme Court of Ohio in Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, 96 Ohio St.3d 165, 2002-Ohio-4033, appeals pending with the Ohio Board of Tax Appeals from decisions of county boards of revision may be considered premature and subject to dismissal or remand by the Board sua sponte.

MERIT DOCKET

02-M-79 Regional Plastics, LLC v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Tax Commissioner affirmed. Board Members concur.

02-B-426 Harry C. Crawford, Jr. and Patricia K. Crawford v. Thomas M. Zaino, Tax Commissioner of Ohio. Income Tax. Lack of Jurisdiction--dismissed. Board Members concur.

02-T-631 John and Dorothy Smith v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Lack of Jurisdiction--dismissed. Board Members concur.

MISCELLANEOUS

00-P-1958 B.P. Exploration and Oil, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Remand. Board Members concur.

01-A-1258, 01-A-1259 Mansfield Square, Ltd. v. Richland County Board of Revision and Richland County Auditor. Real Property Tax. Certification. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

01-K-693, 01-K-694, 02-K-43 ANR Pipeline Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Granting in Part and Denying in Part Motion to Compel Discovery.