3:00 P.M. FRIDAY

February 7, 2003

2001-T-162, 2001-T-163, 2001-T-1105, 2001-T-1106 City of Reynoldsburg v. Licking County Budget Commission; the Townships of Bennington, Bowling Green, Burlington, Eden, Etna, Fallsbury, Franklin, Granville, Hanover, Harrison, Hartford, Hopewell, Jersey, Liberty, Licking, McKean, Madison, Mary Ann, Monroe, Newark, Newton, Perry, St. Albans, Union, and Washington; the Villages of Alexandria, Buckeye Lake, Granville, Gratiot, Hanover, Hartford, Hebron, Johnstown, Kirkersville, St. Louisville, and Utica; the Cities of Heath, Newark, and Pataskala; and Licking County. Budget Commission Remanded with instructions. Board members concur.

2002-J-279 GenCorp Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed. Board members concur.

2002-T-430 GenCorp, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed--lack of jurisdiction. Board members concor.

2002-R-1019 Golf America Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2002-R-1063 Golf America Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed--duplicate filing. Board members concur.

2002-J-1089 Harrod's Sweet Locust Farms, Inc. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature filing. Board members concur.

2002-R-1115 EQI Financing Partnership V LP v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--premature filing. Board members concur.

2002-R-1206 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and the Brothers Cincinnatian Corp. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-R-1226 Cincinnati School District Board of Education v. Hamilton County Board of Revision, Hamilton County Auditor, and the Cincinnati Club Building Associates. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-N-1265 Rubbermaid, Inc. v. Wayne County Board of Revision, Wayne County Auditor, and the Board of Education of the Wooster City Schools. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-T-1271, 2002-T-1322 R.R. Kelsch v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.

2002-R-1307 Don Wood Ford/Lincoln/Mercury and Don Wood, Inc. (aka Don Wood Buick) v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2002-R-1328 Robert Knicely, dba Sunsational Tans v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board members concur.

2002-J-1344 Charles Hofmeister III, and Geraldine Hofmeister, Trustees v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Remanded with instructions. Board members concur.

2002-R-1352 Helen Liann v. Ottawa County Board of Revision and Ottawa County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-R-1357 EQI Financing Partnership V LP v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-A-1664, 2002-A-1727 Painesville City School District Board of Education and SAS Rubber Company v. Lake County Board of Revision and Lake County Auditor. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-M-1740 Board of Education of the Westerville City School District v. Franklin County Board of Revision, the Franklin County Auditor and I/M Development Company. Real Property Tax. Value found. Board members concur.

2002-N-1746 Vandalia-Butler City Schools Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Terebinski Funeral Home. Real Property Tax. Dismissed--lack of jurisdiction--duplicate filing. Board members concur.

2002-A-1933 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1934 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1935 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1936 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1937 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1938 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1939 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1940 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1941 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1942 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1943 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1944 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

2002-A-1945 DAK PLL v. Franklin County Board of Revision, Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Value found. Board members concur.

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. BOR affirmed. Board members concur.

2002-A-2245, 2002-A-2246 Brooklyn City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Brookside 747 Temple Co. Real Property Tax. Remanded with instructions. Board members concur.

2002-M-2336 Richard R. & Barbara K. Smith v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Value found. Board members concur.

2002-B-2690 Sunrise Poland Assisted Living, LLC v. Mahoning County Board of Revision and Mahoning County Auditor. Real Property Tax. Dismissed--duplicate filing. Board members concur.

2002-J-730 Michael P. Abraham, Officer of Central Ohio Subs Inc. d.b.a. Dexters New Market v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

2002-J-731 Michael P. Abraham, Officer of BBMD, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board members concur.

2002-G-994 Joy of Living Ministries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Dismissed. Board members concur.

2002-A-1185 Mayfield Heights Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield Heights Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-J-1189 R.A. Cleveland Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland City E/R School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-N-1190 WEC 97K-18 INV TR v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland City E/R School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-1192 WEC 98 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-1193 RX Cleveland Investors LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-R-1266 M & S Realty LLC, an Ohio Limited Liability Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Warrensville Heights School District Board of Education. Real Property Tax. Dismissed. Board members concur.

2002-J-1824 405 Madison Limited v. Lucas County Board of Revision, Lucas County Auditor, and Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Ms. Margulies concur. Ms. Jackson not participating.

2002-N-1916 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, et al. Real Property Tax. Dismissed. Board members concur.

2002-J-2108, 2002-J-2109 Berea City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Rosbough Properties, Ltd. Real Property Tax. Dismissed. Board members concur.

2002-P-2787 Broadview Terrace, Inc. v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.

2003-V-44 Thomas E. Rybski and Peggy Pardi v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Dismissed. Board members concur.

1998-J-1159, 1998-J-1273 Cincinnati School District Board of Education, and Western & Southern Life Insurance Company v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Certification. Board members concur.

1999-N-196 B.J. Alan Company v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.

1999-N-197 Diamond Sparkler Mfg. Co., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board members concur.

2002-G-993 Joy of Living Ministries, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Remand. Board members concur.

2002-T-1101, 2002-T-1102, 2002-T-1103, 2002-T-1249, 2002-T-1250, 2002-T-1251 Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and J. C. Penney Properties, Inc. Real Property Tax. Denying Motion to Dismiss.

2002-K-1144, 2002-K-1709, 2002-K-1710* Cincinnati Gas & Electric Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Columbus Southern Power Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Dayton Power & Light Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Air Pollution Control Facility. Consolidated.

2002-M-1209, 2002-M-1210, 2002-M-1781, 2002-M-1785 Hocking Valley Mall LLC v. Fairfield County Board of Revision and the Fairfield County Auditor. Real Property Tax. Consolidated.

2002-N-1309 Beall Homes, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Inactive status placement.

2002-T-1582, 2002-R-2363 JoAnn Galvan v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Requiring BOR to supplement statutory transcript.

2002-P-1604 Maria Olivero v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Finding jurisdiction.

2002-G-1651 JRK - Springfield Partners L.P. v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Show cause.

2002-J-1796, 2002-T-1804 Cedargate Apts. Of Lancaster Ltd. and Cardinal Industrial Development Corp. v. Fairfield County Board of Revision, Fairfield County Auditor, and the Lancaster City School District Board of Education. Real Property Tax. Consolidated.

2002-P-1912, 2002-P-1923 Upper Arlington City School District Board of Education v. Franklin County Board of Revision and the Franklin County Auditor. Real Property Tax. Consolidated.

2002-T-1975, 2002-T-2261, 2002-T-2262 Twin Towers, Ltd. and the Westlake City School District Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidated.

2002-A-2299, 2002-A-2300 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and DeBartolo Public Square Incorporated. Real Property Tax. Consolidated.

2002-R-2427, 2002-R-2432 WEC 99D-17 LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland Municipal School District Board of Education. Real Property Tax. Consolidated.

* Issued Previously