OHIO BOARD OF TAX APPEALS
12:00 P.M. FRIDAY
February 21, 2003
MERIT DOCKET
2002-G-380 Easy Shoppers Food Market, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
2002-T-1366 Harry X. Sysack Sign Co. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax Penalty Abatement. Lack of Jurisdiction-dismissed. Board Members concur.
2002-N-1653 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor and M-N Northchase II Ltd. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.
2002-N-1654 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor and M-N Northchase II Ltd. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.
2002-N-1655 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor and M-N Northchase II Ltd. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.
2002-N-1656 Woodridge Local School District Board of Education v. Summit County Board of Revision, Summit County Auditor and M-N Northchase II Ltd. Real Property Tax. Dismissed-lack of jurisdiction-duplicate filing. Board Members concur.
DISMISSALS AND STIPULATIONS
2002-J-749 O. Richard Kindig, Officer of Graphic Spectrum Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.
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. Dismissed. Board Members concur.
2002-G-2673 North Olmsted City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Charter One Bank FSB as Successor. Real Property Tax. Dismissed. Board Members concur.
2003-J-112 Townsend Wickliffe, LLC v. Lake County Board of Revision, Lake County Auditor and the Wickliffe City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.
MISCELLANEOUS
2000-V-1855 Princeton City School District v. Hamilton County Board of Revision, Hamilton County Auditor and Comcin Ltd. Partnership. Real Property Tax. Certification. Board Members concur.
2002-R-243 Manpower International, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
2002-J-887, 2002-R-900 Supreme Insulation, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2002-T-1101, 2002-T-1102, 2002-T-1103, 2002-T-1200, 2002-T-1201 ,2002-T-1202, 2002-T-1249, 2002-T-1250, 2002-T-1251, 2002-T-2129, 2002-T-2130, 2002-T-2621, 2002-T-2633 J.C. Penney Properties, Inc. and Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Scheduling Appeals.
2002-R-1650 Jolyn M. Salupo v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Requiring Appellant to Show Cause.
2002-T-1752 Springfield Village Limited Partnership v. Clark County Board of Revision and the Clark County Auditor. Real Property Tax. Requiring BOR to Supplement Statutory Transcript.
2002-R-1762, 2002-R-1763, 2002-R-1764, 2002-R-1765 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Flats Waterfront Assoc. Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the City of Cleveland and the Flats Waterfront Assoc. Real Property Tax. Granting Motion to Consolidate Appeals in part and denying in part.
2002-V-1908, 2002-V-1968, 2002-V-1969 First National Bank of Akron v. Summit County Board of Revision and the Summit County Auditor and Akron City School District Board of Education. Real Property Tax. Consolidated.
2002-V-2360, 2002-V-2391 WEC 99D-27, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the North Royalton School District. Real Property Tax. Consolidated.
2002-V-2365, 2002-V-2392 WEC 99D-29, LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Board of Education of the North Royalton School District. Real Property Tax. Consolidated.
2002-M-2440, 2002-M-2616, 2002-M-2619, 2002-M-2457, 2002-M-2458, 2002-M-2574, 2002-M-2575 The Glidden Company, A Delaware Corp., As of 12/30/99, Ohio Research Center and Ohio Research Park, LLC and The Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Consolidating Appeals and Ordering Disclosure of Witness Lists.
2002-M-2524, 2002-M-2546, 2002-M-2620, 2002-M-2628 thru 2632* Olmsted Holdings and LLC, Activity Center, Inc. and Olmsted Falls Board of Education v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Setting Objection Period.
2002-R-2641, 2002-R-2642 Board of Education of the Cleveland Municipal School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Vlaxos, LLC. Real Property Tax. Consolidated.
2003-J-46, 2003-J-47, 2003-J-48, 2003-J-49* Board of Education of the Cleveland Municipal School District v. Cuyahoga County Auditor, Cuyahoga County Board of Revision and Sterling East Ohio, L.L.C. Real Property Tax. Granting Motion to Practice.
2003-M-672* Lake Front II Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax Penalty Abatement. Show Cause Order.
*Issued Previously