OHIO BOARD OF TAX APPEALS

3:00 P.M. FRIDAY

January 17, 2002

MERIT DOCKET

1998-G-302, 1998-G-303, 1998-G-304 MB Operating Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Ms. Jackson and Ms. Margulies concur, Mr. Johnson dissents in part.

2001-N-883 Vandalia Church of the Nazarene v. Thomas M. Zaino, Tax Commissioner of Ohio, et al. Exemption. Tax Commissioner affirmed in part and reversed in part--remanded. Board members concur.

2002-P-174 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

[BTA Nos. 2002-P-175 through 2002-P-196, inclusive, dismissed upon the authority of BTA 2002-P-174.]

2002-P-175 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-176 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-177 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-178 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-179 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-180 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Columbus Southern Power Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-181 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-182 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-183 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-184 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-185 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-186 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-187 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-188 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-189 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Cincinnati Gas and Electric Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-190 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-191 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-192 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-193 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-194 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-195 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-P-196 Linda L. Fraley, Clermont County Auditor v. Thomas M. Zaino, Tax Commissioner of Ohio and Dayton Power and Light Company. Thermal Efficiency Exemption. Dismissed--lack of jurisdiction. Board members concur.

2002-N-736 Glenn and Audrey Altschuld v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remanded with instructions. Board members concur.

2002-N-807 Cheryl and Stephen Schwind v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2002-R-1080 Terry J. Persun v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Remanded with instructions. Board members concur.

2002-J-1110 General Property Management Corp. v. Thomas M. Zaino, Tax Commissioner of Ohio. Motor Vehicle Fuel Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-T-1308 William L. and Tina M. Lonabarger v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.

 

DISMISSALS AND STIPULATIONS

2002-A-734, 2002-A-735 Cold Metal Products Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2002-G-1311 Valentine Construction v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board members concur.

2002-T-1697 Columbus City Schools Board of Education v. Franklin County Board of Revision, Franklin County Auditor, and CORAC Northland, LLC. Real Property Tax. Dismissed. Board members concur.

 

MISCELLANEOUS

1998-K-553, 1999-K-6 through 1999-K-47, 1999-K-49 through 1999-K-55 Key Services Corporation, et al. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax Refund. Remand. Board members concur.

2001-V-371 D Cubed Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Certification. Board members concur.

2001-M-483 Five Sac Self Storage Corporation v. Fairfield County Board of Revision, the Fairfield County Auditor and the Board of Education of the Lancaster City School District. Real Property Tax. Certification. Board members concur.

2001-V-1089 3M Parkway, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School Dist. Bd. of Education. Real Property Tax. Certification. Board members concur.

2002-V-825 Jochim Co. LPA v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board members concur.

2002-V-897 Ukrainian Missionary and Bible Society, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. 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. Retaining jurisdiction upon reconsideration. Board members concur.

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2001-R-365* City of Parma Heights v. Thomas M. Zaino, Tax Commissioner of Ohio and Parma Consolidated School District Board of Education. Real Property Tax. Denying continuance request.

2002-T-1584 City of East Liverpool v. Columbiana County Budget Commission; Townships of Butler, Center, Elkrun, Fairfield, Franklin, Hanover, Knox, Liverpool, Madison, Middleton, Perry, Salem, St. Clair, Unity, Washington, Wayne, West, and Yellow Creek; Villages of Columbiana, Lisbon, Summitville, Hanoverton, Rogers, Washingtonville, Leetonia, New Waterford, Salineville, and Wellsville; Cities of Salem and East Palestine; Columbiana County; and Columbiana County Park District. Budget Commission. Approving hearing waiver and scheduling briefs.

2002-A-1608 Springfield/Hufford Associates, LP v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Requiring BOR to supplement statutory transcript.

2002-P-1615 through 2002-P-1626 The Springfield Savings Society of Clark County nka Key Bank National Assoc. dba Key Bank, et al. v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Consolidated.

2002-T-1849 Frederick W. Rice v. Delaware County Board of Revision and the Delaware County Auditor. Real Property Tax/CAUV. Requiring BOR to supplement statutory transcript.

2002-G-1922 Kettering City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Lance Shaner Hotel LP. Real Property Tax. Setting objection period.

2002-T-2552 The Higbee Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Strongsville Board of Education. Real Property Tax. Setting objection period and scheduling briefs.

* Issued Previously