OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
October 25, 2002
MERIT DOCKET
02-R-680 Gospel Tabernacle Church of The Christian and Missionary Alliance Church v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.
02-M-1088 Lee and Alison Smith v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed--Lack of Jurisdiction--Premature Appeal. Board Members concur.
02-M-1211 Lee and Alison Smith v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Dismissed--Lack of Jurisdiction--Duplicate Filing. Board Members concur.
The following appeals from boards of revision, identified by number, have been dismissed as prematurely filed upon the authority of Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, 96 Ohio St.3d 165, 2002-Ohio-4033.
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00-R-907, 908 |
01-V-380 |
01-R-399, 404 |
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01-A-416 |
01-R-436 |
01-N-499, 523, 524 |
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01-R-727 |
01-R-813, 814 |
01-R-815 |
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01-R-851, 871 |
01-G-970 |
01-R-1049 |
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01-N-1210, 1261, 1273 |
01-R-1242, 1243 |
01-R-1266, 1267 |
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01-R-1268, 1269 |
01-G-1287 |
02-N-8 |
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02-G-45, 46, 65 |
02-G-107 |
02-P-155 |
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02-G-235 |
02-P-248 |
02-N-263, 266 |
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02-M-267 |
02-P-268, 536 |
02-G-269, 273 |
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02-J-270, 271, 272, 281 |
02-N-276 |
02-J-293, 294, 309, 310 |
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02-P-300 |
02-N-348, 349 |
02-N-369 |
|
02-P-373 |
02-J-386 |
02-P-388 |
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02-J-390, 411, 412 |
02-N-396, 413, 414, |
02-J-404, 409, 410 |
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02-G-431 |
417, 418 |
02-P-437, 453, 454, |
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02-V-485, 486 |
02-J-501, 502 |
461, 462, 475 |
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02-G-534 |
02-P-537 |
02-J-543, 547 |
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02-G-544, 545 |
02-P-546 |
02-P-550 |
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02-B-552 |
02-P-565 |
02-J-567, 576, 577 |
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02-G-584 |
02-G-594, 595 |
02-G-604, 605 |
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02-P-612 |
02-G-615 |
02-J-639, 640 |
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02-P-643 |
02-G-647, 648 |
02-M-652 |
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02-N-659 |
02-N-660 |
02-M-665 |
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02-G-666 |
02-G-668 |
02-M-670 |
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02-P-672 |
02-N-684 |
02-N-699 |
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02-N-700 |
02-B-703 |
02-B-709, 711 |
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02-G-714, 715 |
02-B-723 |
02-M-725 |
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02-G-739 |
02-P-750 |
02-M-753 |
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02-P-754 |
02-J-770 |
02-P-785 |
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02-P-786 |
02-B-795 |
02-G-796 |
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02-M-797 |
02-G-870 |
02-P-873 |
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02-B-898, 899, 904, 914 |
02-R-915 |
02-A-931 |
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02-M-960 |
02-M-998 |
02-B-1000, 1001 |
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02-M-1004, 1011 |
02-R-1005 |
02-G-1007 |
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02-M-1020 |
02-G-1025 |
02-M-1026, 1027 |
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02-M-1037 |
02-B-1042 |
02-A-1044 |
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02-G-1046 |
02-M-1047 |
02-J-1048 |
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02-M-1059 |
02-G-1068, 1069, 1070, |
02-B-1163 |
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1071 |
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DISMISSALS AND STIPULATIONS
98-K-670 United Telephone Company of Ohio v. Roger W. Tracy, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1191, 01-K-1192 United Telephone Company of Ohio v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1219 Columbus Grove Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1220 Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1221 Telephone Service Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1222 Orwell Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1223 Nova Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1224 Wabash Mutual Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1225 Sycamore Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1226 Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1227 McClure Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1228 Doylestown Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1237 Champaign Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1238 Benton Ridge Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
01-K-1239 New Knoxville Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.
02-M-551 P.J. Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
02-N-1362 Leon Radej v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales/Use Tax. Dismissed. Board Members concur.
MISCELLANEOUS
99-M-941, 99-M-942, 00-M-1 PMX Ohio Corporation and Great Lakes Metals Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.
02-P-170 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Overruling Motion to Remand/Motion to Consolidate. Board Members concur.
02-P-171 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus and Southern Ohio Electric Company. Thermal Efficiency Exemption. Overruling Motion to Remand. Board Members concur.
02-P-172 Carroll E. Newman, Adams County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Overruling Motion to Remand. Board Members concur.
02-M-821 Mead Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Energy Conversion Facility. Remanded. Board Members concur.
02-M-905 Business Data Solutions, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remanded. Board Members concur.