OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

October 11, 2002

 

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 which have been filed prior to the certification of notice required by R.C. 5715.20 are premature and subject to dismissal by the Board sua sponte.

 

MERIT DOCKET

00-K-999, 00-K-1000 First Federal Savings & Loan Association of Wooster, nka FirstMerit Bank, N.A. v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

01-M-57, 01-M-58, 01-M-59, 01-M-60, 01-M-61, 01-M-62, 01-M-63, 01-M-64 The Cleveland Electric Illuminating Company, The Pennsylvania Power Company, The Toledo Edison Company and the Ohio Edison Company v. Lake County Board of Revision, Lake County Auditor and Perry Local School District Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

01-V-181 Mitsubishi Motor Sales of America, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

02-A-840 Robert C. Gill & Marie L. Gill v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-N-1073 Purohit Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

02-M-1127, 02-M-1128, 02-M-1129, 02-M-1130, 02-M-1131, 02-M-1132, 02-M-1133, 02-M-1134 The Cleveland Electric Illuminating Company, The Pennsylvania Power Company, The Toledo Edison Company and The Ohio Edison Company v. Lake County Board of Revision, Lake County Auditor and Perry Local School District Board of Education. Real Property Tax. Lack of Jurisdiction--dismissed. Board Members concur.

 

DISMISSALS AND STIPULATIONS

01-P-791 Lucille Hering & Linda Hering v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.

01-R-934 Weston, Inc., as successor in interest to Keep Investment Inc. v. Lorain County Board of Revision, Lorain County Auditor, and Elyria City/Elyria City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

01-J-1337, 01-J-1338 North Canton City School District Board of Education v. Stark County Board of Revision, Stark County Auditor and Canton Plaza Associates. Real Property Tax. Dismissed. Board Members concur.

01-B-1343, 01-B-1345 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Milton Cohen, Trustee. Real Property Tax. Dismissed. Board Members concur.

01-J-1354 Assisted Living Concepts, Inc. and ALC Ohio Inc. its successor v. Guernsey County Board of Revision, Guernsey County Auditor, and the 06-Cambridge Corp. Cambridge City S.D. Board of Education. Real Property Tax. Dismissed. Board Members concur.

02-T-504 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor and City of Cincinnati, et al. Real Property Tax. Dismissed. Board Members concur.

02-A-803 Chris & Kristen Fleischer v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

02-A-806 Chris & Kristen Fleischer v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Dismissed. Board Members concur.

02-T-902 Quail Developers, Inc. v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

01-R-1324 Dover Corporation and Dover Elevator Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Remanded. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

02-V-1221 Household Automotive Finance Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Granting Petitions to Appear Pro Hac Vice.