OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
October 4, 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, newly-filed appeals as well as appeals currently 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. Accordingly, all hearings and mediations in appeals from decisions of county boards of revision have been continued.
MERIT DOCKET
97-T-168, 97-T-169 General Motors Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.
99-A-1411 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.
99-A-1412 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.
99-A-1413 University of Cincinnati Medical Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.
02-M-644 Williams Engine Design, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.
02-V-718 Angelo and Angeline Cercone v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.
DISMISSALS AND STIPULATIONS
01-J-1094 Weston, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
02-G-758 Corning, Inc. v. Darke County Board of Revision and Darke County Auditor. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
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. Vacating Prior Decision. Board Members concur.
02-J-727 Patrick R. McNeil and Marsha J. McNeil v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remanded. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-P-170, 2002-P-171, 2002-P-172* Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio, Cincinnati Gas & Electric Company, Columbus Southern Power Company, and Dayton Power & Light Company. Personal Property Tax. Agreed Scheduling Order.
* Issued Previously