OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 30, 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

98-P-366 Dairy Farmers of America, Inc., Successor-By-Merger to Milk Marketing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remanded with instructions. Board Members concur.

02-T-207 Pleasant Run Farms Civic Association v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

02-P-696 Janet G. Chipman f/k/a Janet G. Wessel v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

MISCELLANEOUS

95-J-1345 John W. Herr and Penny S. Herr v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Certification. Board Members concur.

01-V-682 R.W. Sidley, Inc. v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Certification. Board Members concur.

02-N-407* Melody Ann Goins v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Denying Motion for Reconsideration. 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. July 26, 2002 Order vacated--remanded. Board Members concur.

02-R-772* Chagrin Centre, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Orange City School District Board of Education. Real Property Tax. July 26, 2002 Order vacated--remanded. Board Members concur.

* Issued Previously