OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 6, 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

97-A-535 J & L Power Equipment, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

01-J-977 The Performing Arts of Metropolitan Toledo, Inc., and Gomez Enterprises, A Limited Partnership v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner reversed. Board Members concur.

02-J-532 Home Run Bookkeeping, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

02-P-429 The Andrew Jergens Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

97-A-256 Mercantile Stores Company, Inc./Mercantile Stores Co., Inc. (NY) v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

98-P-893 GTE North Incorporated v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Certification. Board Members concur.

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. Correcting Order. Board Members concur.

01-N-1253, 01-N-1254 Johnny Appleseed Center, 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-T-36 Chrysler Financial Company L.L.C. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Denying Motion to Strike.

01-T-162, 2001-T-163, 2001-T-1105, 2001-T-1106 City of Reynoldsburg v. Licking County Budget Commission; the Townships of Bennington, Bowling Green, Burlington, Eden, Etna, Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell, Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark, Newton, Perry, St. Albans, Union, and Washington; the Villages of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford, Hebron, Johnstown, Kirkersville, St. Louisville, and Utica; the Cities of Heath, Newark, and Pataskala; and Licking County. Budget Commission ULGF & ULGRAF. Approving Stipulation & Scheduling Briefing.

02-J-425 AHEPA 113, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Granting Motion to Appear Pro Hac Vice.

02-N-1073 Purohit Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Requiring Appellant to Show Cause.