OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

December 20, 2002

 

MERIT DOCKET

2000-V-920 Automotive Warranty Corporation of America v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board Members concur.

2000-N-1834 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N Northchase Ltd. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2000-N-1835 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N Northchase Ltd. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2000-N-1836 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N Northchase Ltd. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2000-N-1837 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor, and M-N Northchase Ltd. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2001-J-977 The Performing Arts School of Metropolitan Toledo, Inc. and Gomez Enterprises, a Limited Partnership v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Decision upon reconsideration. Tax Commissioner reversed. Board Members concur.

2002-J-478 Brandia Graves, d.b.a. Unique Fashions v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

2002-M-1111 Mootown Creamery, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed--lack of jurisdiction. Board Members concur.

2002-T-1126 Amy L. Knochel v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

2002-J-1141 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Mt. Airy Properties, LLC. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2002-A-1142 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Broadway Partners Limited Partnership. Real Property Tax. Dismissed--lack of jurisdiction. Board Members concur.

2002-N-1149 Laurel Hill Development Co. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2002-J-1215 Gross Family Ltd. Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2002-A-1533 Kenneth G. Gordon v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

2002-T-1847 Trebmal Construction, Inc. v. Cuyahoga County Board of Revision , the Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed--lack of jurisdiction--premature appeal. Board Members concur.

 

DISMISSALS AND STIPULATIONS

2001-R-1217 Mark R. Stewart, Lorain County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Lake Shore Railway Assn., Inc. Exemption. Dismissed. Board Members concur.

2002-V-503 Tradewinds Marine Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

2002-P-526 525 E. 185 Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

2002-T-600 Princeton City School District Board of Education, by and through Larry McDonough, Treasurer of the Princeton City School District Board of Education v. Hamilton County Budget Commission. Budget Commission. Dismissed. Board Members concur.

2002-R-1220 Verre Group, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

2002-V-1837 MO-MI, Ltd. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.

 

MISCELLANEOUS

1997-D-1537 Shugarman Surgical Supply, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Certification. Board Members concur.

1998-T-431, 1998-T-433, 1998-T-434, 1998-T-435 Tacohio Development L.L.C. v. Franklin County Board of Revision, the Franklin County Auditor, and South-Western City Schools Board of Education. Real Property Tax. Certification. Board Members concur.

1998-T-1419 Moulton Gas Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.

1999-V-609 Raymond L. Ferrone v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Certification. Board Members concur.

1999-N-1728 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Carlton Park LLC. Real Property Tax. Certification. Board Members concur.

1999-J-1763, 1999-J-1764, 1999-J-1773, 1999-J-1774 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Sterling East Ohio, LLC. Real Property Tax. Certification. Board Members concur.

1999-J-1920, 1999-J-1921, 1999-J-1942, 1999-J-1944 Board of Education for the Berea City School District and Manlaw Investment Co., Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Certification. Board Members concur.

1999-V-2089 Brandy's Inc., d/b/a/ Brandy's Café v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board Members concur.

1999-N-2112, 2000-N-1363 Roundy's Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

2000-N-100, 2000-N-101 Board of Education of the South-Western City School District v. Franklin County Board of Revision, Franklin County Auditor, and Gillilan Family LP. Real Property Tax. Certification. Board Members concur.

2000-B-819 Kelleys Island Caddy Shack v. Thomas M. Zaino, Tax Commissioner of Ohio. Excise Tax. Certification. Board Members concur.

2000-M-1751, 2000-M-1752, 2000-M-1753, 2000-M-1754, 2000-M-1755, 2000-M-1756, 2000-M-1757, 2000-M-1758 The Cleveland Electric Illuminating Company, et al. v. Lake County Board of Revision, Lake County Auditor, and the Perry Local School District. Real Property Tax. Certification. Board Members concur.

2000-A-2052 The Royal Group Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Parma City School District Board of Education. Real Property Tax. Certification. Board Members concur.

2000-A-2135 Adria Laboratories, Inc. v. Union County Board of Revision, Union County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Certification. Board Members concur.

2000-A-2136 Adria Laboratories, Inc. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Dublin City School District. Real Property Tax. Certification. Board Members concur.

2001-T-14 South-Western City School District Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and Prudential Insurance Co. of America. Real Property Tax. Certification. Board Members concur.

2001-K-47 Fogg Brooklyn Heights, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cuyahoga Heights Local School District Board of Education. Real Property Tax. Certification. Board Members concur.

2001-G-159 Midland Food Services, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board Members concur.

2001-A-422 Corpline v. Hamilton County Board of Revision, Hamilton County Auditor, and Deer Creek School District Board of Education. Real Property Tax. Certification. Board Members concur.

2001-A-599 Laura L. Feathers v. Summit County Board of Revision and Summit County Auditor. Real Property Tax. Certification. Board Members concur.

2001-T-600, 2001-T-632 Zanesville City Schools Board of Education and AP Hotels of Wisconsin v. Muskingum County Board of Revision and the Muskingum County Auditor. Real Property Tax. Certification. Board Members concur.

2001-V-1215 Roger L. Watson v. Champaign County Board of Revision and the Champaign County Auditor. Real Property Tax. Certification. Board Members concur.

2002-A-570 H. Leff Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

2002-P-629 Steve Rauch, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

2002-G-756 Philips Electronics North America Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

2002-G-948 Columbus City Schools Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio and Seven Seventeen HLB Philadelphia No. 2. Exemption. Certification. Board Members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2002-M-889 Carol S. Shady v. Delaware County Board of Revision, the Delaware County Auditor and the Olentangy Local Schools Board of Education. Real Property Tax. Show Cause Order.

2002-V-1148, 2002-V-1364 Owens Corning Fiberglas Corporation v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Finding Jurisdiction.

2002-B-1198, 2002-B-1199, 2002-B-1231 J. C. Penney Properties, Inc. and North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Great Northern Partnership and Pennstead Association. Real Property Tax. Consolidation.

2002-A-1925, 2002-A-2019 Seven Seventeen HB Philadelphia No. 2 and Board of Education of the Columbus City School District v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Consolidation.