3:00 P.M. FRIDAY

November 15, 2002

98-B-1199 Rumpke Container Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissents.

98-B-1200 Rumpke Waste, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissents.

98-B-1201 Rumpke Container Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissents.

99-B-1696 Rumpke Waste, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur; Mr. Johnson dissents.

00-S-161 Aeroquip Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner modified in part and affirmed in part. Board Members concur.

00-M-989, 00-M-991, 00-M-1024, 00-M-1025, 00-M-1028, 00-M-1029 Cincinnati Gas & Electric Co. v. Clermont County Board of Revision, the Clermont County Auditor, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, the Washington Township Board of Trustees and the City of Moscow. Real Property Tax. Remanded with instructions. Board Members concur.

00-V-1504 Forest Park City of the (Kmart, tenant) and Sanford Sandleman, Trustee; Susan Sandleman, and contract vendees and lessors v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Board of Education of the Winton Woods School District. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

01-G-147, 01-G-184, 01-G-186 Imperial Apartments No. 2 and Euclid City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-A-266, 01-A-267, 01-A-268 Meijer Realty Co., et al. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Remanded with instructions. Board Members concur.

01-V-375 L & P Management Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Warrensville Heights Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-A-621 TM Florida-Ohio Realty Limited Partnership, an Ohio Limited Partnership v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-M-713 Charles J. & Patricia J. Ehrbar v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-M-715 Alan & Deborah Dynes v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-T-789 Kyle Paine v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-B-818, 01-B-819 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Goudreau Management. Real Property Tax. Remanded with instructions. Board Members concur.

01-G-824, 01-G-825 Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Ameritech New Media, Inc. Real Property Tax. Remanded with instructions. Board Members concur.

01-P-878 Excel Realty Trust, Inc., a Maryland Corporation and New Plan Excel Realty Trust, its successor v. Coshocton County Board of Revision and the Coshocton County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-T-880 Meijer, Inc. nka Meijer Stores L.P. v. Delaware County Board of Revision, the Delaware County Auditor, and Westerville Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-P-946, 01-P-953 DAMSA, Ltd. v. Erie County Board of Revision, the Erie County Auditor, and the Sandusky City School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-P-949, 01-P-1080 Huron City School District Board of Education v. Erie County Board of Revision, the Erie County Auditor, and DAMSA, Ltd. Real Property Tax. Remanded with instructions. Board Members concur.

01-P-954, 01-P-1081 Sandusky City School District Board of Education v. Erie County Board of Revision, the Erie County Auditor, and DAMSA, Ltd. Real Property Tax. Remanded with instructions. Board Members concur.

01-G-1037 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Raymond B. Fogg, Sr., Fogg/North Olmsted, Ltd. Real Property Tax. Remanded with instructions. Board Members concur.

01-A-1052 Forest Park Partners Limited Partnership v. Montgomery County Board of Revision, the Montgomery County Auditor, and Dayton City Schools Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-P-1091 SSC&M Haven, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Lakewood School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-A-1093 Wingson Realty, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-B-1157 Midtown Apartments Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-R-1178 Per Tax Bill: Jeffrey I. Friedman, Trs. (Associated Estates Management Corp.) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Westlake Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-T-1179 Oaks Development Co. (The Oaks at The Woods Co., Inc.) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Westlake Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

01-A-1234, 01-A-1245 Miamisburg City School District Board of Education and Pitney Bowes, Inc. v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

01-B-1283 Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Dinfam, Ltd. Real Property Tax. Remanded with instructions. Board Members concur.

01-B-1284 Westlake Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Dinfam, Ltd. Real Property Tax. Remanded with instructions. Board Members concur.

01-V-1301 UST Inc. (U.S. Tsubaki, Inc.) v. Erie County Board of Revision, the Erie County Auditor, and the Sandusky City School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-G-20 Westview-Youngstown, Ltd. v. Mahoning County Board of Revision, and the Mahoning County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

02-R-31 Prefco Quatre LLC and Lessee Key Bank v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-K-61 Rajesh N. Saraiya and Jayshree Saraiya v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-V-71 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and E&A Broadway, LLC. Real Property Tax. Remanded with instructions. Board Members concur.

02-V-72 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and E&A Northeast, LP. Real Property Tax. Remanded with instructions. Board Members concur.

02-V-73 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and E&A Northeast, LP. Real Property Tax. Remanded with instructions. Board Members concur.

02-S-81 Timothy and Julie Hohman v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board Members concur.

02-M-87 Richard R. & Barbara K. Smith v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-V-96 Upper Arlington City School District Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Ohio Bell Telephone Co. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-A-104 Society Bank & Trust NKA KeyBank National Association (Key Corp.) v. Lucas County Board of Revision, the Lucas County Auditor, and the Board of Education for Toledo Public Schools. Real Property Tax. Remanded with instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-A-105 Society Bank & Trust NKA KeyBank National Association (Key Corp.) v. Lucas County Board of Revision, the Lucas County Auditor, and the Board of Education for Toledo Public Schools. Real Property Tax. Remanded with instructions. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

02-T-236, 02-T-237 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Detroit Commercial L.P. Real Property Tax. Remanded with instructions. Board Members concur.

02-R-361 David Grischkan v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Beachwood Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-M-405, 02-M-406 Browning Ferris Industries of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Tax Commissioner affirmed. Board Members concur.

02-T-528 Kevin L. Byers v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Remanded with instructions. Board Members concur.

02-J-554 Pleasant Lake Apartments v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Parma City School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-G-597 Michael Orye v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-J-625 Rabah Taher Qaimari v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

02-R-681, 02-R-682 Kemper House Co. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Shaker Heights Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-M-687 Steven M. Shank v. Butler County Board of Revision and the Butler County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-J-690 R & D Opthalmics Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-P-717 Michael H. Halas, Jr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-P-744 Madison Financial Advisors Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

02-R-890 Race Street Investors, Ltd. v. Hamilton County Board of Revision, the Hamilton County Auditor, and Cincinnati School District Board of Education. Real Property Tax. Remanded with instructions. Board Members concur.

02-P-943 Saifuddin Ansari v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-R-946 Ground Breakers, Ltd. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-M-948 Lancaster City Schools Board of Education v. Fairfield County Board of Revision, the Fairfield County Auditor, and Pierce Hardy Real Estate Company. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-G-959 Wal-Mart Stores, Inc. v. Tuscarawas County Board of Revision and the Tuscarawas County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-G-970 Melvin L. & Thomas W. Moore v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-G-983 Port Clinton Sleep Inn Ltd. v. Ottawa County Board of Revision, the Ottawa County Auditor, and Port Clinton City Schools. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-T-995 Michael J. Robb, Tr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed. Board Members concur.

02-G-1039 Miloska Majstodovic v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-M-1084, 02-M-1085 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hancock Center, LLC. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

02-G-1371 Somerset West Apartments, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the North Royalton City School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board Members concur.

02-M-1376, 02-M-1377 Bedford Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Hancock Center, LLC. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board Members concur.

02-M-1560 55 North Broadway LLC v. Ashtabula County Board of Revision and the Ashtabula County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board Members concur.

02-M-1563 Weston, Inc. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board Members concur.

02-P-1566 Liberty Self Storage, Ltd. v. Lake County Board of Revision and the Lake County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board Members concur.

02-K-303, 02-K-304, 02-K-305 Western Reserve Telephone Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

02-K-312, 02-K-313, 02-K-314 Alltel Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Public Utility Property Tax. Dismissed. Board Members concur.

02-P-1099, 02-P-1100 Akron City School District Board of Education v. Summit County Board of Revision, the Summit County Auditor, and Tangier, Inc. Real Property Tax. Dismissed. Board Members concur.

99-T-1993 LTC Ohio, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and Upper Arlington City School District Board of Education. Real Property Tax. Certification. Board Members concur.

00-B-886 Joseph L. Krejsa v. Delaware County Board of Revision, the Delaware County Auditor, and the Olentangy Board of Education. Real Property Tax. Certification. Board Members concur.

00-N-1463 Grandview Hospital and Medical Center v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board Members concur.

00-A-1588 Specialty Restaurants Corporation and City of Cleveland (as their interests may apply) v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board Members concur.

00-P-1640 Taranga Properties, Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board Members concur.

02-A-759 Thuy N. Do v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Remanded. Board Members concur.

02-R-798 Odyssey Construction and Landscape Design, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remanded. Board Members concur.

02-B-1163 The Slane Co., Ltd. v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and East Cleveland Board of Education. Real Property Tax. Vacating Order to Dismiss. Board Members concur.

02-G-1303 Board of Education of the Westerville City Schools v. Franklin County Board of Revision, the Franklin County Auditor, and John W. Messmore, Trustee. Real Property Tax. Denying Motion to Dismiss. Board Members concur.

02-R-1586, 02-R-1600 Clearview Local School District Board of Education v. Lorain County Board of Revision, the Lorain County Auditor, and Milkmart Property XX, LLC.
Milkmart Property XX, LLC v. Lorain County Board of Revision, the Lorain County Auditor, and Clearview Local School District Board of Education. Real Property Tax. Consolidated.