OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
January 3, 2003
MERIT DOCKET
1999-A-1006 The Cleveland Clinic Foundation v. James L. Lawrence, Tax Commissioner of Ohio. Real Property Tax Exemption. Tax Commissioner reversed/remanded. Mr. Johnson and Ms. Margulies concur. Ms. Jackson concurs in part and dissents in part.
2001-T-36 Chrysler Financial Company L.L.C. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur. Mr. Johnson dissents.
2001-B-1082 BTF Cincinnati Corporation v. Hamilton County Board of Revision, the Hamilton County Auditor, and Oak Hills Board of Education. Real Property Tax. Denying motion to reinstate appeal. Board members concur.
2002-J-1205 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and Blue Ash Investments, Inc. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.
2002-P-1233, 2002-P-1234, 2002-P-1235, 2002-P-1236 Marilyn Kosier v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature appeals. Board members concur.
2002-N-1337 Al Gammarino v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate appeal. Board members concur.
2002-N-1338 Al Gammarino v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate appeal. Board members concur.
2002-N-1339 Al Gammarino, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate appeal. Board members concur.
2002-J-1982 Gross Family Ltd. Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate appeal. Board members concur.
MISCELLANEOUS
1998-K-707, 1998-K-708 The Cincinnati Gas & Electric Company v. Clermont County Board of Revision, Clermont County Auditor, New Richmond Exempted Village Board of Education, U.S. Grant Vocational School District Board of Education, Washington Township Board of Trustees and the City of Moscow. Real Property Tax. Certification. Board members concur.
1999-L-1352 Penny Sisson v. James J. Lawrence, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.
1999-P-1578 Cincinnati Community Kollel v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board members concur.
1999-P-1579 Cincinnati Community Kollel v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Certification. Board members concur.
1999-M-1594, 1999-M-1595, 1999-M-1596, 1999-M-1597 EOP-BP Tower, L.L.C. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board members concur.
2000-A-380 Ninth Street Euclid Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Cleveland Municipal School District Board of Education. Real Property Tax. Certification. Board members concur.
2000-G-948 Columbus City Schools Board of Education v. Thomas M. Zaino, Tax Commissioner of Ohio and Seven Seventeen HB Philadelphia No. 2. Real Property Tax Exemption. Correcting Certification--vacating prior order. Board members concur.
2002-M-10 USX Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Corporate Franchise Tax. Remand. Board members concur.
2002-A-1292 Resources on Call v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board members concur.
2002-G-1601 KBD Technic, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Abatement. Remand. Board members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-J-1089 Harrod's Sweet Locust Farms, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Requiring appellant to show cause.
2002-R-1244 Crystal Land Dev. Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Bedford Board of Education. Real Property Tax. Granting motion to extend discovery.
2002-R-1247, 2002-R-1248 Bedford Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Manfred Company. Real Property Tax. Granting motion to extend discovery.
2002-M-1252, 2002-M-1253, 2002-M-1254, 2002-M-1255, 2002-M-1259 Strongsville Board of Education, et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Sears Roebuck & Co. Real Property Tax. Granting motion for extension of time in part.
2002-J-1323 Harvard Elderly Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellant to show cause.
2002-G-1365 Stephen D. Aurand dba Lighthouse Family Chiropractic v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Requiring appellant to show cause.
2002-T-1366* Harry X. Sysack Sign Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax Penalty Abatement. Requiring appellant to show cause and canceling hearing date.
2002-V-1632, 2002-V-1766, 2002-V-1767 Cleveland Development LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education.
Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Development LLC. Real Property Tax. Consolidation.
2002-V-1989 Millstone Development Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Whitehall City School District. Real Property Tax. Setting objection period.
2002-V-2034, 2002-V-2036 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Northrop Grumman Corporation. Real Property Tax. Setting objection period and requiring auditor to supplement the statutory transcript.
2002-J-2199, 2002-J-2201 Cleveland Municipal School District Board of Education v. Cuyahoga County Auditor, Cuyahoga County Board of Revision, and Jennings Freeway Industrial Park. Real Property Tax. Requiring appellant to show cause.
2002-J-2233, 2002-J-2234 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and May Department Stores Co. Real Property Tax. Requiring appellant to show cause.
2002-J-2288, 2002-J-2289 North Canton City School District Board of Education v. Stark County Auditor, Stark County Board of Revision and Canton Plaza Associates. Real Property Tax. Requiring appellant to show cause.
2002-P-2337 Forest Bay Tower City, LLC and Tower City Infocom Center LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Municipal School District Board of Education. Real Property Tax. Requiring appellants to show cause.
* Issued Previously